16. Macadamia Co. produced and sold 40,000 units last year. Per unit revenue and costs were as follows: Revenue $100.00 Cost of Goods Sold: Direct Materials $15.00 Direct Labour 30.00 Variable Manufacturing Overhead 20.00 Fixed Manufacturing Overhead 10.00 Total Cost of Goods Sold 75.00 Gross Margin $25.00 Selling and Administrative Costs: Sales Commissions (10% of Sales) $10.00 Administrative Salaries 20.00