At the end of October, Susan lamented the company's situation: in the middle of production of Windsor-T's most popular long-sleeve T-shirt, the company ran out of its usual collars, purchased from one main supplier. That supplier was also sold out. Windsor-T could get a slightly different premade collar, from a new supplier, at the same cost. So Susan went ahead with the order, hoping it wouldn't delay production or affect the quality of the shirts. As it turned out, the new collars failed Windsor-T's quality control testing. Stuck with unwearable T-shirts, the company was also in a bind with its retail outlets, which wanted more shirts to sell! The costs to produce this most recent batch of shirts is as follows. Direct material $82,000 Direct labor 33,000 Manufacturing overhead 20,000 Total costs $135,000 Volume in batch 20,000How much cost does Windsor-T have tied up in each of these T-shirts? If it normally sells these shirts for $11 to the retailer, how much gross margin per unit does it generate on these sales