hardwick manufacturing manufactures a single product that it will sell for $85 per unit. The company is looking to project its operating income for its first two years of operations. Cost information for the single unit of its product as it follows:

Fixed manufacturing overhead (MOH) for each year is $252,000, whole fixed operating expenses for each year will be $84,000.

- direct material per unit produced $33

- direct labor cost per unit produced $11

- variable manufacturing overhead (moh) per unit produced $8

- variable operating expenses per unit sold $4