Andretti Company has a single product called a Dak. The company normally produces and sells 89,000 Daks each year at a selling price of $62 per unit. The company's unit costs at this level of activity are given below: Direct materials 5 7 . 50 Direct labor 11.00 Variable manufacturing overhead 3 . 0 0 Fixed manufacturing overhead 6 . 00 ($534 , 000 total) Variable selling expenses 3.70 Fixed selling expenses 4.00 ($356,000 total) Total cost per unit $35.20