B squared Inc. uses the product cost concept of applying cost plus approach to product pricing. The costs of producing and selling $45,000$ units of soccer balls are as follows:

$\backslash$table$[[$Variable cost per unit:,$],[$Direct Materials,$4\mathrm{.}00],[$Direct Labor,$5\mathrm{.}00],[$FOH$,3\mathrm{.}50],[$S$/$A Exp.,$2\mathrm{.}50],[$Total$,15\mathrm{.}00$