Marquette Manufacturing produces "invisible" electric dog fences, sold through retail locations nationwide. The selling price of the fence is $150 per unit. The cost to manufacture and market the fences is shown below. These figures represent the cost at the company's normal volume of 3,000 units per month.

Unit Manufacturing Costs Variable materials 5 15.00 Variable labor S 17.50 Variable overhead S 12.50 Fixed overhead S 16.00 Total unit manufacturing costs S 61.00 Unit Marketing Costs Variable S 12.00 Fixed overhead S 17.00 Total unit marketing costs S 29.00 Total unit costs 5 90.00