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

Sales price per unit	$	320	per unit
Units produced this year		115,000	units
Units sold this year		118,000	units
Units in beginning-year inventory		3,000	units
Beginning inventory costs
Variable (3,000 units $135)	$	405,000
Fixed (3,000 units $80)		240,000
Total	$	645,000
Manufacturing costs this year
Direct materials	$	40	per unit
Direct labor	$	62	per unit
Overhead costs this year
Variable overhead	$	3,220,000
Fixed overhead	$	7,400,000
Selling and adminstrative costs this year
Variable	$	1,416,000
Fixed		4,600,000

IThe following Information applies to the questions displayed below. Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs 320 per unit 15,000 units 118,000 units 3,000 units Variable (3,000 units x $135) Fixed (3,000 units x $80) $ 405,000 240,000 Total $ 645,000 Manufacturing costs this year Direct materials Direct labor Overhead costs this year 40 per unit 62 per unit Variable overhead Fixed overhead $3,220,000 $7400,000 Selling and adminstrative costs this year Variable Fixed $1,416,000 4,600,000