Andretti Company has a single product called a Dak. The company normally produces and sells 123,000 Daks each year at a selling price of $42 per unit. The company's unit costs at this level of activity are given below: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling expenses Fixed selling expenses Total cost per unit $7.50 8.00 2.60 4.00 (5492,000 total) 3.70 5.50 (5676,500 total) $31.30