Kesterson Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$7\mathrm{.}00,],[$Direct labor,$$3\mathrm{.}90,],[$Variable manufacturing overhead,$$1\mathrm{.}40,$$$13,200$