Andretti Company has a single product called a Dak. The company normally produces and sells 90,000 Daks each year at a selling price of $58 per unit. The company's unit costs at this level of activity are given below:

Direct Materials 7. 50 DO ' E Direct Labor Variable manufacturing overhead 3. 60 Fixed manufacturing overhead 5. OD 15450, OOD total ! Variable Selling CROCUSES 1 . 70 Fixed Selling EXPENSES 3. 50 15315, 000 total ) Total cost Per Unit $30. 30