Glocker Company makes three products in a single facility. These products have the following unit product costs Product Direct materials Direct labor Variable manufacturing $ 33.20 49.70 56.10 $ 20.60 23.20 $ 14.00 $1.60 1.00 0.50 overhead Fixed manufacturing overhead 13.10 8.70 9.30 Unit product cost $68.50 $82.60 $79.90 Additional data concerning these products are listed below Mixing minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units 0.80 0.10 62.00 84.40 77.90 1.50 $ 1.90 1,700 1.60 1.00 2,400 3,700 The mixing machines are potentially the constraint in the production facility. A total of 6,870 minutes are available per month on these machines. Direct labor is a variable cost in this company