Unit Data: Beginning Inventory units June 4,000 units $50.4167 cost per unit of which $28.75 is a variable manufacturing cost and $21.6667 is a fixed manufacturing cost. 68,000 July You compute Actual production Units sold Selling price per flowerpot Actual Variable Costs: 69,000 65,000 71,000 $80 $80 Manufacturing costs per unit produced (materials, $29 per unit $29.40 per unit labor, Variable overhead) Operating (marketing) cost $3.50 per unit $3.52 per unit per unit sold Actual Fixed Costs Manufacturing costs Operating (Marketing)costs $1,300,000 989,000 $1,300,000 989,500