UNITS BEGINNING INVENTORY-----O UNITS ENDING INVENTORY----5,400 UNITS COSTS Direct materials $1.00 per unit Direct labor $2.00 per unit Variable manufacturing overhead $1.50 per unit Variable selling and administrative costs $ 50 per unit Fixed manufacturing overhead $30,000/6,000 = $5.00 per unit Fixed selling and administrative costs $25,000 During 2020, Comell produced 6,000 units out of which 5,400 units were sold for $20 each. 44 Refer to the Comell Products information above. What is net income under direct costing? $35.000 b. $29,000 c. $26,000 d. $23,000 2 45. Refer to the Comell Products information above. What is net income under absorption costing? b. $23,000 $29.000 $26,000 $35.000 d