UT 5 (The following information applies to the questions displayed below. Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Part 3 of 3 $ 320 per unit 110,000 units 113,250 units 3,250 units 2 points $ 438,750 243,750 682,500 $ eBook Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs Variable (3,250 units x $135) Fixed (3,250 units x $75) Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed References $ $ 50 per unit 60 per unit $3,400,000 $7,600,000 $1,450,000 4,200,000 3. Fill in the blanks: The dollar difference in variable costing income and absorption costing income units x fixed overhead per unit