Pedregon Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$7\mathrm{.}30,],[$Direct labor,$$4\mathrm{.}20,],[$Variable manufacturing overhead,$$1\mathrm{.}55,],[$Fixed manufacturing overhead,,$$23,400$