Diego Company manufactures one product that is sold for $73 per unit. The following information pertains to the company's rst year of operations in which it produced 56,000 units and sold 51,000 units. Variable costs per unit: Manufacturing: Direct materials $ 24 Direct labour $ 16 Variable manufacturing overhead $ 2 Variable selling and administrative $ 3 Fixed costs per year: Fixed manufacturing overhead $?84,999 Fixed selling and administrative expenses $6?2,999