Variable and Absorption costing


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Hi everyone! I need a help with solving one problem related with managerial accounting, and exactly about variable and absorption costing. I have got low points on my exam, but I'm sure that i solve this problem correctly. so please help me to prove my teacher that i did it right. thank you in advance!
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my solution.jpg
This is my solution which i think is right, but my teacher doesn't think so. He says, that i shouldnt take variable marketing cost per unit and multiply it on products sold. What do you think?
 

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