Problem 12-18 Relevant Cost Analysis in a Variety of Situations CLO12-2, LO12-3, LO12-4] Andretti Company has a single product called a Dak. The company normally produces and sells 83,000 Daks each year at a selling price of $46 per unit. The company's unit costs at this level of activity are given below: Direct materials 9.5 10.00 Direct labor 2.70 Variable manufacturing overhead Fixed manufacturing overhead 7.00 ($581,000 total) Variable selling expenses 3.70 Fixed selling expenses 4.50 ($373,500 total) 37.40 Total cost per unit