Problem 5-16 (Part Level Submission) The following information relates to Sipacore Industrial for fiscal 2017, the company's first year of operation: 394,000 374,000 51 16 6 Units produced Units sold Selling price per unit Direct material per unit Direct labor per unit Variable manufacturing overhead per unit $ Variable selling cost per unit Annual fixed manufacturing overhead $1,182,000 Annual fixed selling expense Annual fixed administrative expense $ 0.30 $ 276,000 $104,000