Columbia Products produced and sold 1,400 units of the company's only product in March. You have collected the following information from the accounting records: Sales price (per unit) Manufacturing costs: Fixed overhead (for the month) Direct labor (per unit) Direct materials (per unit) Variable overhead (per unit) Marketing and administrative costs: Fixed costs (for the month) Variable costs (per unit) $ 132 15,400 7 35 25 23.800