Assume the following information for a company that produced and sold $10,000$ units during Year $1.$ It also produced $15,000$ units and sold $12,000$ units during Year $2,$ while producing $12,000$ units and selling $15,000$ units in Year $3.$

$\backslash$table$[[,$Per Unit,Per Year$],[$Selling price,$$240,],[$Direct materials,$$85,],[$Direct labor,$$60,],[$Variable manufacturing overhead,$$10,],[$Sales commission,$$11,],[$Fixed manufacturing overhead,,$$450,000$