uesto 10 Points The Hamanufactures trendy, good-looking, moderately priced umbrellas. The following data are for the year ended December 2020: Beginning inventory, January 1, 2020 100,000 units Ending inventory, December 31, 2020 50,000 units 2020 Sales Selling price Variable manufacturing cost per unit, including direct materials Variable selling & admin. cost per unit sold Fixed manufacturing costs Fixed selling & admin. costs Required: 400,000 units $25 per unit $6 per unit. $2 per unit sold $1,625,000 $1,100,000 Assume standard costs per unit are the same for units in beginning inventory and units produced during the year. Also, assun price, spending, or efficiency variances