Polaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sell 48,000 Rets per year. Costs associated with this level of production and sales are given below: Unit Total Direct materials $ 20 $ 960,000 Direct labor 8 384,000 Variable manufacturing overhead 3 144,000 Fixed manufacturing overhead 9 432,000 Variable selling expense 4 192,000 Fixed selling expense 6 288,000 Total cost $ 50 $ 2,400,000 The Rets normally sell for $55 each. Fixed ma