Skolnick Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$5\mathrm{.}10,],[$Direct labor,$$4\mathrm{.}60,],[$Variable manufacturing overhead,$$1\mathrm{.}70,$$$119,000$