Oriole Batteries is a division of Enterprise Corporation. The division manufactures and sells a long-life battery used in a wide variety of applications. During the coming year, it expects to sell 47,520 units for $30 per unit. Nyota Uthura is the division manager. She is considering producing either 47,520 or 79,200 units during the period. Other information is presented in the schedule. Division Information for 2022 Beginning inventory Expected sales in units Selling price per unit 47,520 $30 Variable manufacturing costs per unit Fixed manufacturing overhead costs (total) Fixed manufacturing overhead costs per unit: Based on 47,520 units Based on 79,200 units Total manufacturing costs per unit: Based on 47,520 units Based on 79,200 units Variable selling and administrative expenses per unit Fixed selling and administrative expenses (total) $12 $475,200 $10 per unit ($475,200 47,520) $6 per unit ($475,200 79,200) $22 per unit ($12 variable + $10 fixed) $18 per unit ($12 variable + $6 fixed) $2 $44,000