Easton Pump Companys planned production for the year just ended was 20,000 units. This production level was achieved, and 21,000 units were sold. Other data follow: Direct material used $ 600,000 Direct labor incurred 300,000 Fixed manufacturing overhead 420,000 Variable manufacturing overhead 200,000 Fixed selling and administrative expenses 350,000 Variable selling and administrative expenses 105,000 Finished-goods inventory, January 1 2,000 units The cost per unit remained