Drives - n - moreManufacturing manufactures 256GB SD cards (memory cards for mobile phones, digital cameras, and other devices). Price and cost data for a relevant range extending to 200,000 units per month are as follows:

Sales price per unit: (cunent monthly sales volume is 140000 units) . $ 25.00 Variable costs per unit: Direct materials ____________________________________________ 55 Direct labor Van'able manufacturing overhead Variable selling and administrative expenses Mon'lhlv fixed expenses: Fixed manufacturing overhead ................................ $ 292,000 Fixed selling and administrative expenses _______________________ $ 447,200