Direct materials $ $6\mathrm{.}50$

Direct labor $ $4\mathrm{.}00$

Variable manufacturing overhead $ $1\mathrm{.}60$

Fixed manufacturing overhead $ $4\mathrm{.}00$

Fixed selling expense $ $3\mathrm{.}50$

Fixed administrative expense $ $2\mathrm{.}20$

Sales commissions $ $1\mathrm{.}20$

Variable administrative expense $ $0\mathrm{.}45$