Required information [The following information applies to the questions displayed below.] Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit Units produced this year $ 330 per unit 110,000 units Units sold this year 114,000 units Units in beginning-year inventory 4,000 units Beginning inventory costs Variable (4,000 units $135) $ 540,000 Fixed (4,000 units $75) 300,000 Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year $ 840,000 $ 48 per unit $ 60 per unit Variable overhead Fixed overhead Variable Fixed $3,000,000 $7,400,000 Selling and administrative costs this year $1,450,000 4,200,000