Schwiesow Corporation has provided the following information:

$\backslash$table$[[$Direct materials,Cost per Unit,$\backslash$table$[[$Cost per$],[$Period$]]],[$Direct labor,$$7\mathrm{.}45,],[$Variable manufacturing overhead,$$3\mathrm{.}90,],[$Fixed manufacturing overhead,$$1\mathrm{.}85,],[$Sales commissions,,$$17,000$