What is cost of goods sold using full costing? Cost of goods sold $ Beca Manufacturing produces snow shovels. The selling price per snow shovel is $29.00. There is no beginning inventory. Costs involved in production are: Direct material $4.00 Direct labor 4.00 Variable manufacturing overhead 2.00 Total variable manufacturing costs per unit $10.00 Fixed manufacturing overhead per year $245,250 In addition, the company has fixed selling and administrative costs of $170,800 per year. During the year, Beca produces 54,500 snow shovels and sells 49,310 snow shovels