Following is the revenue and cost data for Bonita Inc. in the manufacturing of children's bedding for the year ended December 31, 2022: Direct materials $32.00 per bed cover Direct labour $16.00 per bed cover Variable manufacturing overhead $8.00 per bed cover $9,877 Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Selling price Units produced and sold $20.00 per bed cover $86,800 $105.00 per bed cover 10,900 bed covers