Beginning inventory

Units produced

Units sold

Selling price per unit

Selling and administrative expenses:

Variable per unit

Fixed per year

Manufacturing costs:

Direct materials cost per unit

Direct labor cost per unit

Variable manufacturing overhead cost per unit

Fixed manufacturing overhead per year

$30,300$

$24,700$

$$465$

$$25$

$$469,300$

$$211$

$$53$

$$36$

$$454,500$

Assume that direct labor is a variable cost.