MVP$,$ Inc.

Income Statement

For the Year Ended December $31,2021$

$\backslash$table$[[$Sales$,,$$$,375,000],[$Cost of Goods Sold:,,,$],[$Direct Materials $($variable$),100,000,,],[$Direct Labor $($variable$),22,400,,],[$Manufacturing Overhead is fixed$),93,000,,],[$Cost of Goods Sold,,,$215,400],[$Gross Profit,,,$159,600],[$Operating Expenses:,,,$],[$Sales Commissions $($variable$),12,500,,],[$Shipping $($variable$),2,500,,],[$Advertising $($fixed$),11,200,,],[$Billing $($of which $$10,000$ is fixed$),10,250,,.],[$Sales and Administrative Salaries $($fixed$),87,300,,],[$Total Operating Expenses,,,$123,750],[$Operating Income $($Loss$),,$$$,35,850]]$

Additional information:

Sales Price per unit:

All variable expenses in the company vary in terms of units sold

There was no change in inventory levels between the beginning and end of the year

B$.$ Using the information above, calculate the missing amounts below:

a$.$ Units of product MVP sold in $2021$:

$\frac{n}{a}$

Variable cost per unit for the following mixed costs:

b$.$ Variable Manufacturing Overhead per unit:

$\frac{n}{a}$

c$.$ Variable Billing per unit:

n$/$a