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 $ 840,000 es es $ 48 per unit $ 60 per unit Overhead costs this year Variable overhead $3,000,000 Fixed overhead $7,400,000 Selling and administrative costs this year Variable $1,450,000 Fixed 4,200,000