Blue Spruce Motors is a division of Blue Spruce Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell 210,000 units for $7.00 per unit. Sandra Robinson is the division manager. She is considering producing either 210,000 or 300,000 units during the period. Other information is as follows: Beginning inventory Expected sales in units Selling price per unit Variable manufacturing cost per unit Fixed manufacturing cost (total) Division Information for 2022 Fixed manufacturing overhead costs per unit Based on 210,000 units Based on 300,000 units Manufacturing cost per unit Based on 210,000 units Based on 300,000 units Variable selling and administrative expenses Fixed selling and administrative expenses (total) 0 210,000 $7.00 $2.50 $630,000 $3.00 per unit ($630,000+210,000) $2.10 per unit ($630,000+300,000) $5.50 per unit ($2.50 variable + $3.00 fixed) $4.60 per unit ($2.50 variable $2.10 fixed) $0.50 per unit $11,500