Data

Selling price per unit is $$63$

Varatile manufacturing costs per unit manufactured $($includes direct

matmals $[$DMI$,$ direct labor $($DL$),$ and variable MOH$)$ $$35$

Variatie ocerating expenses per unit sold $$3$

Fired manulacturing overhead $(MOH)$ in total for the year $$180\mathrm{.}000$

Fived opreating expenses in total for the year $$87,000$

Units manifactured and sold for the year $12,000$ units