Best Wood Chair Company produces two kinds of chairs: an pine model and a walnut wood model. The pine model sells for $60 and the walnut wood model sells for $100. Expected sales in units next year are: 5,000 pine chairs and 1,000 walnut chairs. Fixed expenses are budgeted at $135,000 per year. The variable expenses are as follows: Pine Walnut Variable production costs per unit $30 Variable selling & admin, expenses per unit $6 $35 $5