$12$

Riverside Inc. makes one model of wooden canoe. Partial information for it follows:

$\backslash$table$[[,,$Number,of Canoes,Produced,and Sold$],[3,$Total costs,$*,545,695,845],[$oints$,$Variable costs,,$$71,940,?,?],[,$Total costs,,$149,500,?,?],[,$Cost per unit,,$\frac{?}{\text{b}\text{a}\text{r}}($$$221,44),?,?$