Ironwood Company manufactures a varlety of sunglasses. Production Information for Its most popular Iine, the Clear Vista $($CV$),$ follows:

$\backslash$table$[[,$Per Unit$],[$Sales price,$39\mathrm{.}50],[$Direct materials,$8\mathrm{.}00],[$Direct labor,$5\mathrm{.}00],[$Variable manufacturing overhead,$4\mathrm{.}00],[$Fixed manufacturing overhead,$5\mathrm{.}00],[$Total manufacturing cost,$$22\mathrm{.}00$