The CEO of a company notes that operations on the only product cleaning that it uses, which offers incomparable performance, go particularly well, and this, since she hired a new production manager, as shown in the following report relating to 40,000 units: sale Raw material ZIP (80,000 kg) : 320 ,ooo Raw material ZAP (120,000 kg) : 300,000 rect labor (60,000 hours) : 900, ooo Indirect variable manufacturing costs : 120 ,ooo Indirect fixed manufacturing costs : 150, ooo costs : oo Profit : It achieved a return on sales, which is above its expectations of 38.9% of sales. Here is the standard unit data collected for this product of cleaning : sale Price : $ 70.od Raw material ZIP (1.95 kgat$ 3.96) S 7. 72 Raw Material ZAP (2.8 kgatS 2_55) : 7. 14 Direct labor (1.4 16) : $22 40 Indirect variable manufacturing costs (1.4 hours at S 2.10) : $ 2. 94 Fixed indirect manufacturing costs (for 62,000 hours) : $ 2 60 profit S 2 20