A partial listing of costs incurred during March at Henderson Corporation appears below: Units Produced & Sold Indirect materials Administrative wages and salaries Direct materials Sales staff salaries Fixed manufacturing overhead Corporate headquarters building rent Indirect labor Advertising costs Direct labor The total manufacturing cost per unit is: 20,000 $9,000 $85,000 $126,000 $30,000 $33,000 $43,000 $26,000 $65,000 $99,000

A partial listing of costs incurred during March at Henderson Corporation appears below: The total manufacturing cost per unit is