Bramble Motors is a division of Bramble 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 180,000 units for $8.00 per unit. Susan Wilson is the division manager. She is considering producing either 180,000 or 300,000 units during the period. Other information is as follows: Division Information for 2022 Beginning inventory Expected sales in units Selling price per unit Variable manufacturing cost per unit Fixed manufacturing cost (total) Fixed manufacturing overhead costs per unit Based on 180,000 units Based on 300,000 units 180,000 $8.00 $2.00 $540,000 $3.00 per unit ($540,000 180,000) $1.80 per unit ($540,000 + 300,000) Manufacturing cost per unit Based on 180,000 units Based on 300,000 units Variable selling and administrative expenses $5.00 per unit ($2.00 variable + $3.00 fixed) $3.80 per unit ($2.00 variable $1.80 fixed) $0.50 per unit