Beginning inventory Units produced 45,000 Units sold 40,000 Selling price per unit Selling and administrative expenses: $81 Variable per unit $ 2 $ 561,000 Fixed (per month) Manufacturing costs:...

unit cost under variable costing.

Extracted text: Beginning inventory Units produced 45,000 Units sold 40,000 Selling price per unit Selling and administrative expenses: $81 Variable per unit $ 2 $ 561,000 Fixed (per month) Manufacturing costs: Direct materials cost per unit $ 15 $ 9 Variable manufacturing overhead cost per unit $ 2 Direct labor cost per unit Fixed manufacturing overhead cost (per month) $ 720,000