Learned Corporation has provided the following information:

$\backslash$table$[[,$Cost per Unit Cost per Period,$],[$Direct materials,$$5\mathrm{.}30,],[$Direct labor,$$3\mathrm{.}75,],[$Variable manufacturing overhead,$$1\mathrm{.}35,],[$Fixed manufacturing overhead,,$],[$Sales commissions,$$0\mathrm{.}70,$$$36,000$