Sales$1,004,000803,2001,004,000$Variable expenses:Variable manufacturing cost$212,000172,000212,000$Variable selling and administrative$106,00086,000106,000318,000258,000318,000$Total variable expenses$686,000545,200686,000$Contribution marginFixed expenses:$590,000590,000590,000$Fixed manufacturing overhead Fixed selling and administrative$68,10068,10068,100658,100658,100658,100$Total fixed expensesOperating income $($loss$)27,900(112,900)27,900$ 

Find variable manufacturing cost, fixed manufacturing cost per unit?