A Company manufactures a single product. The following data relate to the year just completed:

$\backslash$table$[[$Variable cost per unit:,$\backslash$table$[[$$$43$ per$],[$unit$]]],[$Manufacturing$,$$$15$ per unit$],[\backslash$table$[[$Selling and administrative $($non$-],[$manufacturing$)]],\backslash$table$[[$$$145,000$