Assume the following information for a company that produced $10,000$ units and sold $8,000$ units during its first year of operations and produced $8,000$ units and sold $10,000$ units during its second year of operations:

$\backslash$table$[[,$Per Unit Per Year,$],[$Selling price,$$200,],[$Direct materials,$$71,],[$Direct labor,$$50,],[$Variable manufacturing overhead,$$9,],[$Sales commission,$$8,],[$Fixed selling and administrative expense,,$$110,000$