Andretti Company has a single product called a Dak. The company normally produces and sells 87000 Daks each year at a selling price of $42 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 $8.50 11.00 3.30 600 2.70 ( $522 , 000 total ) 3.50($304,500 total) $35.00