Hi- Can I please have assistance on the following:

Polaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sell 40,000 Rets per year. Costs associated with this level of production and sales are given below:

Unit Total Direct materials $ 15 $ 600,000 Direct labor 6 240,000 Variable manufacturing overhead 3 120,000 Fixed manufacturing overhead 5 200,000 Variable selling expense 4 160,000 Fixed selling expense 6 240,000 Total cost $ 39 $ 1,560,000 I