Giesle Corporation has provided the following information:

Cost per Unit Cost per Period

Direct materials $ $6\mathrm{.}10$

Direct labor $ $4\mathrm{.}15$

Variable manufacturing overhead $ $1\mathrm{.}75$

Fixed manufacturing overhead $ $27,600$

Sales commissions $ $0\mathrm{.}50$

Variable administrative expense $ $0\mathrm{.}40$

Fixed selling and administrative expense $ $7,800$