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 $ $26$

Direct labour $12$

Variable manufacturing overhead $3$

Variable selling and administrative $10$

Fixed costs per year:

Fixed manufacturing overhead $276,300$

Fixed selling and administrative expense $133,000$

During the year, the company produced $30,700$ units and

based on the information, answer question $2$ please, both a & b$($in the picture$)$