Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $$32$ per unit. Information about costs, production, and sales for the month of March is provided below:

$\backslash$table$[[$Variable Costs,Fixed Costs$],[$Direct materials,$$\frac{10\mathrm{.}00}{?}$ unit$|$Manufacturing overhead,$$23,000,],[$Direct labour,$$\frac{4\mathrm{.}50}{?}$ unit,Selling and Administration,$$10,000$