Variable Costing and Segment Reporting Abdallah Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price. Units in beginning inventory. Units produced. Units sold $81 0 7,300 7,000 300 Units in ending inventory.. Variable costs per unit: Direct materials. Direct labor. Variable manufacturing overhead.. Variable selling and administrative. $20 $30 $7 $11 Fixed costs: Fixed manufacturing overhead. Fixed selling and administrative. $65,700 $21,000