Chuck Wagon Grills, Inc., makes a single product-a handmade specialty barbecue grill that it sells for $210. Data for last year's operations follow: Units in beginning invern Units produced Units sold Units in ending inventory Variable costs per unit: 9,700 9,400 300 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit 63 30 18 123 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative Total fixed costs $329,800 505,000 $834,800