Perkey Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per cost per$],[$Unit$]],$Period$],[$Direct materials,$$5\mathrm{.}00,],[$Direct labor,$$2\mathrm{.}90,],[$Variable manufacturing overhead,$$1\mathrm{.}25,],[$Fixed manufacturing overhead,,$$21,000$