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 $$60$ 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\mathrm{.}50$

$9\mathrm{.}00$

$2\mathrm{.}40$

total$)$

$70$

total