Andretti Company has a single product called a Dak. The company normally produces and sells 83,000 Daks each year at a selling price of $42 per unit. The companys unit costs at this level of activity are given below:

Direct materials	$	8.50
Direct labor		11.00
Variable manufacturing overhead		3.20
Fixed manufacturing overhead		8.00	($664,000 total)
Variable selling expenses		3.70
Fixed selling expenses		5.50	($456,500 total)
Total cost per unit	$	39.90