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.

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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