Use the following information for Brief Exercises 3-32 and 3-33: During the most recent year, Beyta Company had the following data: Units in beginning inventory Units produced 10,000 Units sold ($60 per unit) 8,800 Variable costs per unit: Direct materials $12 Direct labor $7 Variable overhead $5 Fixed costs: Fixed overhead per unit produced Fixed selling and administrative $8 $138,000 Brief Exercise 3-32. Absorption-Costing Income Statement Objective 4 Example 3.8 Refer to the data for Beyta Company above. Required: 1. Calculate the cost of goods sold under absorption costing. 2. Prepare an income statement using absorption costing. Brief Exercise 3-33. Variable-Costing Income Statement Objective 4 Example 3.9 Refer to the data for Beyta Company on the previous page. Required: 1. Calculate the cost of goods sold under variable costing. 2. Prepare an income statement using variable costing