Andretti Company has a single product called a Dak. The company normally produces and sells 85,000 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 7.50 Direct labor 11.00 Variable manufacturing overhead 2.00 7.00 ($595,000 total) Fixed manufacturing overhead Variable selling expenses 2.70 Fixed selling expenses 5.50 ($467,500 total) 35.70 Total cost per unit