Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: $ Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year Fixed manufacturing overhead Fixed selling and administrative expense 34 21 5 8 278,000 113,000 During the year, the company produced 27.800 units and sold 22,600 units. The selling price of the company's product is $90 per unit Baxtell Company manufactures and sells a single product. The following costs were incurred during the company's first year of operations: $ Variable costs per unit: Manufacturing: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs per year Fixed manufacturing overhead Fixed selling and administrative expense 34 21 5 8 278,000 113,000 During the year, the company produced 27.800 units and sold 22,600 units. The selling price of the company's product is $90 per unit