Sierra Company incurs the following costs to produce and sell its only product.

$\backslash$table$[[$Variable costs per unit:,,$],[$Direct materials,$$,],[$Direct labor,$$,7],[$Variable manufacturing overhead,$$,4],[\backslash$table$[[$Variable selling and administrative expenses$],[$Fixed costs per year:$]],$$$,6],[\backslash$table$[[$Fixed manufacturing overhead$],[$Fixed selling and administrative expenses$]],\backslash$table$[[$$