Use this that f Timmer Corporation just started business in January. There were no beginning inventories. During the year, it manufactured 12,000 units of product and sold 10,000 units. The selling price of each unit was $20. Variable costs were $24,000, and fixed selling and administrative costs were $6,000. ng costs were $4 per unit, and variable selling and administrative costs were $2 per unit. Fixed manufacturing Oa. $6,000 less Ob. $4,000 less Oc. $2,000 greater Od. no difference Previous Next