ok ences 1,30 units of the com information from the accounting records: Sales price (per unit) $ 138 Manufacturing costs: Fixed overhead (for the month) 13,000 Direct labor (per unit) 10 Direct materials (per unit) 31 Variable overhead (per unit) 22 Marketing and administrative costs: Fixed costs (for the month) Variable costs (per unit) 19,500 3 Required: a. Compute the following