Andretti Company has a single product called a Dak. The company normally produces and sells 78,000 Daks each year at a selling price of $46 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 $9.50 8.00 2.00 5.00 ($390,000 total) 1.80 5.70 ($444,600 total) $32.00 A number of questions relating to the production and sale of Daks follow. Each question is independent