=+Fixed manufacturing cost per unit 30.00 15.00 Variable marketing and distribution cost per unit 14.00 14.00 Fixed marketing and distribution cost per unit 19.00 14.50 Total cost per unit 135.00 131.50 Operating profit per unit $ 15.00 $ 18.50 yad rep etar noitcudorP stinu004 stinu023 egasu yticapac launna lamroN syad042 syad042 yticapac launna mumixaM syad003 syad003 Victoria New South Wales