DIY manufactures and sells hand-made toys for $14 each. The company has the capacity to produce 26,000 toys in a year, but currently produces and sells 20,000 toys per year. The company currently incurs the following costs at its current production level of 20,000 toys Vanable manufacturing costs Fixed manufacturing costs Variable selling and administrative costs $72,000 $93,000 $77,000 $50,000 Fixed selling and administrative costs Auris intact in new hacin the avrass ranarit of 6000 t if it can see a serial once The serial rede wild not affect the many marat