Blaster Corporation produces baseball bats for kids that it sells for $$36$ each. At capacity, the company can produce $44,000$ bats a year. The costs Cost per Bat Total Costs

Direct materials $ $1660,000$ Variable direct manufacturing labor $88,000$ Variable manufacturing overhead $88,000$ Fixed manufacturing overhead $264,000$

Variable selling expenses $132,000132,000$

$1,364,000$

Fixed selling expenses

Total costsof producing and selling $44,000$ bats are as follows: