Asplund Corporation has provided the following information:

$\backslash$table$[[,$Cost per Unit,$\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$6\mathrm{.}95,],[$Direct labor,$$3\mathrm{.}60,],[$Variable manufacturing overhead,$$2\mathrm{.}00,],[$Fixed manufacturing overhead,,$$20,800$