olaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sell 40,000 Rets per year Costs associated with this level of production and sales are given below Unit Total Direct materials 20 800,000 Direct labor 320.000 Variable manufacturing overhead 120,000 280,000 Fixed manufacturing overhead 80,000 Variable selling expense 240,000 Fixed selling expense Total cost 46 1,840,000 The Rets normally sell for $51 each. Fixed manufacturing overhead is constant at $280,000 per year within the range of 35,000 through 40,000 Rets per year