Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $140 per unit.

Manufacturing costs
Direct materials per unit	$	60
Direct labor per unit	$	22
Variable overhead per unit	$	8
Fixed overhead for the year	$	528,000
Selling and administrative cost
Variable selling and administrative cost per unit	$	11
Fixed selling and administrative cost per year	$	105,000

Cool Sky reports the following costing data on its product for its first year of operations. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $140 per unit. Manufacturing costs Direct materials per unit Direct labor per unit Variable overhead per unit Fixed overhead for the year $60 $22 8 $528,000 Selling and administrative cost Variable selling and administrative cost per unit Fixed selling and administrative cost per year $105,000