content area top Part 1 Watkins Company manufactures widgets. The following data is related to sales and production of the widgets for last year. Selling price per unit $170 Variable manufacturing costs per unit $60 Variable selling and administrative expenses per unit $8 Fixed manufacturing overhead (in total) $32,000 Fixed selling and administrative expenses (in total) $10,000 Units produced during the year 2,000 Units sold during year 1,100