The following data pertain to last year's operations at Rami, Incorporated, a company that produces a single product: Units in beginning inventory Units produced......... Units sold 0 6,200 5,900 $141 Selling price per unit. Variable costs per unit: Direct materials $40 Direct labor $47 Variable manufacturing overhead $4 Variable selling and administrative $7 Fixed costs per year: Fixed manufacturing overhead. $167,400 Fixed selling and administrative.. $82,600 B