Appliance Apps has the following costs associated with its production and sale of devices that allow appliances to receive commands from cell. phones. Beginning Inventory Units Produced Units Sold 0 26,000 20,800 Selling Price per Unit $146 Variable Sales and Administration Expenses $4 Fixed Sales and Administration Expenses $1,014,000 Direct Material Cost per Unit $25 $10 $3 Direct Labor Cost per Unit Variable Manufacturing Overhead Cost per Unit