Andretti Company has a single product called a Dak. The company normally produces and sells 89,000 Daks each year at a selling price of $48 per unit. The company's unit costs at this level of activity are given below Direct materials 8.50 Direct labor 11.00 Variable manufacturing overhead 2.60 Fixed manufacturing overhead 9.00 ($801,000 total) Variable selling expenses 3.70 Fixed selling expenses 4.50 ($400,500 total) Total cost per unit 39.30