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:

DIECOL Materials 7 . 50 Direct Labor Variable manufacturing overhead 3. 60 Fixed manufacturing overhead 5 . 00 15450, 00 0 total ! Variable SELLING CROONGEE 1 . 70 Fixed selling EXPENSES 3. 50 15315, 000 total ! Total Cost Per Unit $30. 30