Crane Batteries is a division of Enterprise Corporation. The division manufactures and sells a long$-$life battery used in a wide variety of applications. During the coming year, it expects to sell $56,700$ units for $$30$ per unit. Nyota Uthura is the division manager. She is considering producing either $56,700$ or $85,050$ units during the period. Other information is presented in the schedule.

Division Information for $2022$

Beginning inventory $56,700$

Expected sales in units

$$30$

Selling price per unit

$$12$

Variable manufacturing costs per unit $$680,400$

Fixed manufacturing overhead costs $($total$)$

$$12$ per unit $($$$680,40056,700)$

Based on $85,050$ units

$$8$ perunit $($$$680,40085,050)$

Total manufacturing costs per unit:

Based on $56,700$ units

$$24$ per unit $($$$12$ variable $+$$$12$ fixed$)$

Based on $85,050$ units

$$20$ per unit $($$$12$ variable $+$$$8$ fixed$)$

Variable selling and administrative expenses per unit $$2$

Fixed selling and administrative expenses $($total$)$

$$63,000$