Units in beginning inventory 0 Units produced 26,000 Units sold 22,000 Units in ending inventory 4,000 Variable costs per unit: Direct materials $ 50 Direct labor 80 Variable manufacturing overhead 20 Variable selling and administrative 10 Total variable cost per unit $ 160 Fixed costs: Fixed manufacturing overhead $ 910,000 Fixed selling and administrative 330,000 Total fixed costs $ 1,240,000