Andretti Company has a single product called a Dak. The company normally produces and sells 122,000 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	$9.50
Direct Labor	11.00
Variable manufacturing overhead	3.50
Fixed manufacturing overhead	6.00	($732,000 total)
Variable selling expenses	3.70
Fixed selling expenses	4.50	($549,000 total)
Total cost per unit	$ 38.20