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Taino Computers, Inc. makes a variety of computers. One of these products is a PC model: Yukiyu-XL. This model includes the ultimate in technology and is in strong demand. Expected demand for this year is 20,000 units. Full production capacity for Yukiyu-XL is 25,000 units, but 20,000 units are considered normal capacity. The following unit price and breakdown (per unit) is applicable in 2014 $255.50 Sales Price per unit Less manufacturing costs Materials Direct Labor Overhead: Variable $85.00 $30.00 $25.00 $20.00 $160.00 $95.50 Fixed Total manufacturing costs per unit Gross Margin Less selling and administrative expenses Selling: Variable $15.00 $20.00 $15.00 $23.00 $73.00 $22.50 Fixed Administrative, Fixed MS Office, variable* Total selling and administrative expenses er unit Net Profit before taxes per unit Two types of MS Office are available: deluxe for S33 per unit and student version for 523 per unit