Rundle Company incurred manufacturing overhead cost for the year as follows.

$\backslash$table$[[$Direct materials,$$\frac{38\mathrm{.}70}{?}$ unit$],[$Direct labor,$$\frac{27\mathrm{.}50}{?}$ unit$],[$Manufacturing overhead,$$\frac{11\mathrm{.}80}{?}$ unit$],[,$ Variable,$$31,450$