Sims Company, a manufacturer of tablet computers, began operations on January 1, 2017. Its cost and sales information for this year follows Manufacturing costs Direct materials Direct labor Overhead costs for the year 35 per unit 55 per unit Variable overhead $2,200,000 $8,800,000 Fixed overhead Selling and administrative costs for the year Variable Fixed $ 725,000 $4,250,000 Production and sales for the year Units produced Units sold Sales price per unit 110,000 units 80,000 units 350 per unit