Fixed factory overhead cost $$39,000$

Fixed selling and administrative costs

$7,400$

Variable direct materials cost per unit

Variable direct labor cost per unit

$5\mathrm{.}01$

Variable factory overhead cost per unit

$1\mathrm{.}88$

Variable selling and administrative cost per unit

$1\mathrm{.}13$

The dollar amount of desired profit from the production and sale of Magpie's product is

a$.$ $$267,520$

b$.$ $$107,008$

c$.$ $$608,000$

d$.$ $$133,760$