Kingbird Motors is a division of Kingbird Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell 220,000 units for $8.00 per unit. Helen Martin is the division manager. She is considering producing either 220,000 or 250,000 units during the period. Other information is as follows: Division Information for 2022 Beginning inventory 0 Expected sales in units 220,000 Selling price per unit $8.00 Variable manufacturing cost per unit $2.10 Fixed manufacturing cost (total) $550,000 Fixed manufacturing overhead costs per unit Based on 220,000 units $2.50 per unit ($550,000 = 220,000) Based on 250,000 units $2.20 per unit ($550,000 = 250,000) Manufacturing cost per unit Based on 220,000 units $4.60 per unit ($2.10 variable + $2.50 fixed) Based on 250,000 units $4.30 per unit ($2.10 variable + $2.20 fixed) Variable selling and administrative expenses $0.45 per unit Fixed selling and administrative expenses (total) $11,300