Question 4 of 4 5.63 I 45 E View Policies Show Attempt History Current Attempt in Progress Speedway Manufacturing produces snow shovels. The selling price per snow shovel is $ 32.00. There is no beginning inventory. Costs involved in production are: Direct material 55 4.00 Direct labor 4.00 Variable manufacturing overhead 3.00 Total variable manufacturing costs per unit $ 11.00 Fixed manufacturing overhead per year $ 130,430 In addition, the company has xed selling and administrative costs of $ 147,400 per year. Du ring the year, Speedway produces 46,600 snow shovels and sells 41,770 SHOW shovels