Selling price per unit.. Direct material per unit...... Direct labor per unit.. SA $ $ 69 $ 69 53.00 23.00 13.00 Total annual manufacturing overhead........... $ 200,000 Fixed portion of annual manufacturing overhead. $ 180,000 2.00 Variable operating expenses per unit sold ....... $ Fixed operating expenses per year in total....... $ 43,000 Units manufactured. 20,000 Units sold... 19,000