IW Corporation has provided the following infarmation:

$\backslash$table$[[,$Cont per Unit,Cost per Period$],[$Direct materials,$8716,],[$Direct Labor,$3\mathrm{.}35,],[$Variable manufacturing overtiend,$1\mathrm{.}40,],[$Fixed manufacturing oveithend,,$81,000],[$Sales comrnissions,$$0\mathrm{.}70,],[$Variable administrative expense,$$0\mathrm{.}30,],[$Fixed selling and administrative expense,,$$40,500$