Quality Appliances Ltd manufactures and sells microwaves (M) and small electric ovens (O),

M Unit data Beginning finished goods inventory (units) 600 1,000 Production (units) 9,000 6,000 Sales (units) 9,500 6,600 Selling price per unit $300 $150 Variable costs Direct material cost per unit produced $70 $90 Direct manufacturing labour cost per unit produced Variable manufacturing overhead cost per unit produced Operating (marketing) cost per unit sold Total Fixed Manufacturing Overhead costs per year Total Fixed Operating costs (marketing and admin) per year $50 $40 $30 $30 $40 $20 $300,000 $60,000