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. $20 Direct labor. $30 Variable manufacturing overhead. $7 Variable selling and administrative. $11 Fixed costs: Fixed manufacturing overhead. $65,700 Fixed selling and administrative.. $21,000