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U nits Beginning Inventory units Sold Actual Production Budgeted Production Ending Inventory units Unit Variable Costs Manufacturing . $ 125.00 Selling and Administrative _ 75.00

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U nits Beginning Inventory units Sold Actual Production Budgeted Production Ending Inventory units Unit Variable Costs Manufacturing . $ 125.00 Selling and Administrative _ 75.00 Fixed Costs ' Manufacturing __ 120,000 Selling and Administrative ' 25,000 Selling price 600.00

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