$\backslash$table$[[,,B,$C$],[1,$Chapter $8$: Applying Excel,,$],[2,,,],[3,$Data,,$],[4,$Selling price per unit,$$407,],[5,$Manufacturing costs:,,$],[6,$Variable per unit produced:,,$],[7,$Direct materials,$158,],[8,$Direct labor,$73,],[\frac{8}{9},\backslash$table$[[$Variable manufacturing$],[$overhead$]],30,],[\backslash$table$[[10],[11]],\backslash$table$[[$Fixed manufacturing overhead$],[$per year$]],\backslash$table$[[$$