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 Direct labor 9. 00 Variable manufacturing overhead 3. 60 Fixed manufacturing overhead 5. 00 ( $450 , 000 total) Variable selling expenses 1 . 70 Fixed selling expenses 3.50 ( $315, 000 total) Total cost per unit $ 30. 30