It manufactures two products, HCD1 and HCD2, for which the following information is available: Costs per Unit HCD1 HCD2 Direct materials $ 60 $ 75 Direct labor 80 100 Variable support 120 125 Fixed support 80 100 Total costs per unit $340 $400 Price $400 $500 Units sold 2000 units 1200 units The average wage rate including fringe benefits is $20 per hour. The plant has a capacity of 15,000 direct labor hours, but current production