Jackson Company produces a single product. The cost of producing and selling a single unit of this product at the company's normal activity level per year is: 345695 Current production level in units (normal activity level) 10,000 7 Direct materials $ 8.00 Commissions 8 Direct labor 9 Variable manufacturing overhead 10 11 Fixed manufacturing overhead 12 Fixed selling and administrative expense 13 4 $ 50.00 $ 5.00 $ 1.50 Note 1 $ 2.00 $ 3.00 5 Delta has provided the following additional information: Selling price to regular customers Maximum capacity in units 80.00 25,000