Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 42,000 units and sold 34,000 units at a price of $140 per unit Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year 8 504,088 s 12 $22 Selling and administrative costs Variable selling and administrative cost per unit Fixed selling and administrative cost per year $100,600