Oak Mart, a producer of solid oak tables, reports the following data from its second year of business.

Sales Uni t s 110,000 Uni t s 113,250 Uni t s 4ss,ooo 243,750 698,750 price per unit produced this year sold this year in beginningyear inventory Beginning inventory costs x $140) Variable (3, 2 SO units Fixed (3, 2 SO units Total Manufacturing costs this year 320 3,250 62 per unit uni t s uni t s uni t s per unit per unit Direct materials Direct labor Cverhead costs this year Variable overhead Fixed overhead Selling and administrative Vari abl e Fixed costs year