Skypie is a bakery that sells durian tarts. Skypie's regular production is 900 tarts per month, which is 90% of its capacity. The per unit cost and profit data of a regular durian tart is as shown:

S Price per durian tart 12.00 Prime costs 3.50 Manufacturing overhead\" 5.00 Total cost per tart 8.50 Profit per tart 3.50 *$5 manufacturing overhead (MOH) is made up of: Cost Indirect materials (e.g., oil and salt) $1.00 Utilities (usage varies based on production $1.00 volume) Rent $3.00 Total MOH per tart $5.00