Learned Corporation has provided the following information:

$\backslash$table$[[,$Cost per Unit cost per Period,$],[$Direct materials,$$5\mathrm{.}10,],[$Direct labor,$$3\mathrm{.}65,],[$Variable manufacturing overhead,$$1\mathrm{.}25,],[$Fixed manufacturing overhead,$$31,500,],[$Sales commissions,$$0\mathrm{.}50,],[$Variable administrative expense,$$0\mathrm{.}40,],[$Fixed selling and administrative expense,,$$10,500$