Oak Mart, a producer of solid oak tables, reports the following data from its second year of business 310 per unit Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs 120,000 units 123,750 units 3,750 units Variable (3,750 units x $140) Fixed (3,750 units x $70) Total $ 525,000 262,500 $. 787,500 Manufacturing costs this year Direct materials Direct labor Overhead costs this year 48 per unit 68 per unit Variable overhead Fixed overhead $3,600,000 $7,200,000 Selling and administrative costs this year Variable Fixed $1,450,000 4,200,000