[The foHowmg Information applies :0 me quesrrons dismayed Dela m} Oak Mart a producer of sohd oak tables, reports the followlng data from Its second year of busmesa Sales price per unit Units produced this year Units sold this year Units in beginning-year inventory Beginning inventory costs variable 13,500 units x $135) Fixed {3,500 units X $803 Total Manufacturing costs this year Direct materials Direct labor Overhead costs this year Variable overhead Fixed overhead Selling and administrative costs this year Variable Fixed $ $ $ $ $ $ 320 105,000 103,500 3,500 472,500 230,000 752,500 44 60 3,000,000 7,200,000 1,400,000 4,400,000 per unit units units units per unit per unit