is assuming a sales price of $$30.$

Costion and Variable year of operations follows:

Number of units produced

Number of units sold

Sales price per unit

Direct materials per unit

Direct labor per unit

Variable manufacturing overhead per unit

Fixed manufacturing overhead per unit units$)$

$3,000$

$2\mathrm{.}800$

$30\mathrm{.}00$

$3\mathrm{.}00$

$2\mathrm{.}00$

$1\mathrm{.}50$

$5\mathrm{.}00$

$2,800\mathrm{.}00$

$20,250\mathrm{.}00$