band Windows 2024: Inventory at the beginning of the year Production for the year Sales for the year Selling price per unit Direct Materials cost per unit Direct Labour cost per unit Variable Manufacturing overheads per unit Variable selling and administrative cost per unit Fixed manufacturing overhead cost Fixed selling and administrative cost The company utilises the first-in-first-out method of inventory valuation. REQUIRED: hp UNITS Nil 28 500 24 000 R82 R N 22 11 7 5 274 000 95 000 10 as we.