O'Brien Company manufactures and sells one product. The following information pertains to each of the company's first three years of operations Variable costs per unit Manufacturing $25 Direct materials $15 Direct labor $5 Variable manufacturing overhead $2 Variable selling and administrative Fixed costs per year: $510,000 Fixed manufacturing overhead $190,000 Fixed selling and administrative expenses During its first year of operations, O'Brien produced 94,000 units and sold 74,000 units. During its second year of operations, it produced 85,000 units and sold 100,000 units. In its third year, O'Brien produced 85,000 units and sold 80,000 units. The selling price of the company's product is $77 per unit