Kirgan, Incorporated, manufactures a product with the following costs: Per Unit Per Year Direct materials $ 26.90 Direct labor $ 15.90 Variable manufacturing overhead $ 4.10 Fixed manufacturing overhead $ 1,676,600 Variable selling and administrative expenses $ 4.00 Fixed selling and administrative expenses $ 1,643,100 The company uses the absorption costing approach to cost-plus pricing described in the text. The pricing calculations are based on budgeted production and sales of 101,000