$\backslash$table$[[,$per unit,per year$],[$Price$,$$$18\mathrm{.}54,],[$Direct Materials,$$4\mathrm{.}50,],[$Direct Labor,$$1\mathrm{.}30,],[$Var$.$ MOH,$$4\mathrm{.}25,],[$Fixed MOH,,$],[$Selling$,$$$2\mathrm{.}00,],[$Administrative$,,$$$60,00000$