55 84 76 1,200,000 1,720,000 HASF Corporation began operations at the beginning of the current year, one of the year company product a compressor sells for 350 per units information related to the current year activities follows Variable cost per unit Direct material Direct labor Manufacturing overhead Annual fixed cost Manufacturing cost Selling and administrative Sales and production Sales in units Production Required - 01 marks each ) Cost of the December 31 finished goods inventory Value of sales Value of cost of sales Gross profit Net income labor cost per unit if company produce 22,500 unit ( cost behavior patterns not change ) cost of fixed manufactuirng over head if company produce 22,500 unit ( cost behavior patterns not change ) cost of fixed selling and administartive exp if company produce 22,500 unit ( cost behavior patterns not change) 20,000 24,000 1,060,000 7,000,000 5,940,000 1,060,000 -660,000 per unit cost of porducation if company produce 22,500 units Per unit gross profit if selling price will not change