Polaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sel 34,000 Rets per year. Costs associated with this level of production and sales are given below: Unit Total Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Vari Fixed selling expense Total cost 20 680,000 272,000 102,000 238,000 68,000 204,000 able selling expense 46 1,564,000 The Rets normally sell for $51 each. Fixed manufacturing overhead is $238,000 per year within the range of 27,000 through 34,000 Rets per year