Net operating income for the Bardol Company for 2018 was:

Sales (45.000 units) 5450.000 Cost of goods sold: Direct materials 5 90.000 Direct labor 67.500 Variable overhead 27.000 Fixed overhead m m Gross margin 5220.500 Selling and administrative expenses: Fixed 5140.500 variable m 167,500 Net operating income 53 000 Sales ($10 per unit) Direct materials Direct labor Variable overhead Fixed overhead Variable selling and administrative expenses Fixed selling and administrative expenses $511500 105.750 78.750 30.3?6 46.124 31.050 145.428