Bryans Corporation has provided the following data for its two most recent years of operation: Selling price per unit Manufacturing costs: $ 53 Variable manufacturing cost per unit produced: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: $ 13 $ 6 $ 5 $63,000 Variable selling and administrative expense per 4 unit sold Fixed selling and administrative expense per year $71,000 Year 1 0 9,000 6,000 3,000 Units in beginni