Diamond Industries has one product. Information about the production and sales of that product for the past year follow. Data table $ 46.00 $ 13.00 $ 5.00 ing and one using variable costing. $ 117,000 Selling price per unit. Direct material per unit Direct labor per unit... Total annual manufacturing overhead.. Fixed portion of annual manufacturing overhead. $ 104,000 Variable operating expenses per unit sold ..... $ 2.00 Fixed operating expenses per year in total ....... $ 44,000 Units manufactured. 13,000 Units sold.... 6,000