$21$

Assume the following information for a company that produced and sold $10,000$ units during its first year of operations:

$01$:$23$:$43$

$\backslash$table$[[,$Per Unit,Per Year$],[$Selling price,$$200,],[$Direct materials,$$80,],[$Direct labor,$$50,],[$Variable manufacturing overhead,$$8,],[$Sales commission,$$8,],[$Fixed manufacturing overhead,,$$300,000$