Polaski Company manufactures and sells a single product called a Ret. Operating at capacity. the company can produce and sell 22,000 Rets per year. Costs associated with this level of production and sales are as follows: Unit Total Direct materials 32 16. 00 $ 352, 000 Direct labour 9. 00 198, 000 Variable manufacturing overhead 4. 00 88, 000 Fixed manufacturing overhead 10.00 220, 000 Variable selling expense 4. 00 88, 000 Fixed selling expense 6. 00 132, 000 Total cost 3) 4:9. 00 $1, (NS, 000 The Rets normally sell for $54 each. Fixed manufacturing overhead is constant at $220,000 per year within the range of 15,000 through 22,000 Rets per year