C35 fx A B B Duagetea Dala For the Fiscal Year Ending December 31, 2021 5 5 Expected Sales in Units 230,500 C D E F 3 Revenue and Costs: Per Unit Per Year 0 Selling Price $ 48.20 1 2 Variable Fixed 3 Direct Materials $ 11.04 4 Direct Labor 3.71 5 Manufacturing Overhead 4.53 $ 687,200 6 Sales Salaries and Commissions 2.89 499,800 7 Other Selling Expenses 0.72 374,800 8 General and Administrative Expense 0.67 1,561,900 9 0 1 2 Requirement #1: Points 3 Assigned Earned 4 Total Direct Product Costs $1 75.00 4 5 Total Indirect Product Costs $ 4 6 Total Product Costs $5,0 2 7 Product Costs per Unit 2 8 9 0 Total Prime Costs $ 1 Total Conversion Costs 2 3 4 Total Variable Costs 5 Variable Costs per Unit 6 Variable Cost % 7 Contribution Margin per Unit 8 Contribution Margin % 22 42422 9