MC Qu. 136 Harris Corporation produces a single... Harris Corporation produces a single product. Last year, Harris manufactured 17000 units and sold 13.000 units. Production costs for the year were as follows Direct materiels Direct labor Variable manufacturing overhead Fxed manufacturing overhead $153,000 $110.500 $204.000 $255, Sales were $780,000 for the year, variabile selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no that direct labor is a variable cost. The contribution margin per unit wes: O $17.50 per unt $3250 per unit O $2730 per unit $2570 per unit