Andretti Company has a single product called a Dak. The company normally produces and sells 81,000 Daks each year at a selling price of $50 per unit. The company's unit costs at this level of activity are given below: Direct materials Direct labor Variable manufacturing overhead Pixed manufacturing overhead Variable selling expenses Fixed selling expenses Total cost per unit $7.50 12.00 3.10 5.00 ($405,000 total) 3.70 - 3.99 ($283,500 total) $34.80