Sims Company, a manufacturer of tablet computers, began operations on January 1, 2015. lts cost and sales information for this year follows Manufacturing costs 40 per unit Direct materials Direct labor 60 per unit Overhead costs for the year $3,000,000 Variable overhead $7,000,000 Fixed overhead Selling and administrative costs for the year 770,000 Variable Fixed $4,250,000 Production and sales for the year Units produced 100,000 units Units sold 70,000 units 350 per unit Sales price per unit