Jason Craven $($JC$)$ Incorporated is a public company that produces and distributes high quality surround sound speakers. The company's suppliers provide a deep discount if it makes large purchases. As a result, JC$\text{'}$s production volume is often greater than its sales volume for a given period. The company uses the cost plus pricing system to determine the appropriate selling price for its speakers.

$\backslash$table$[[2021$ production in units,$130,000],[2021$ sales in units,$60,000],[,],[$Variable Cost per Unit,$],[$Direct Materials,$$12\mathrm{.}50$