esterson Corporation has provided the folowing information Cost per Cost per Unit 6.90 Period Direct materiala Direct labore $ 3.70 01.30 Variable manufacturing overheid Fixed manufacturing overhead tales comissions 39.900 L.60 Variasis intiatratra apanas Fixed selling and administrative expense 30.60 3.600 4 roce the wount of direct mancing concurred dotto 0.500 ON 20 02 200 O 4