The following data relate to Jupiter Company, a new corporation, during a period when the firm produced 100,000 units and sold 90,000 units. irect materials used irect labor ariable manufacturing overhead Fixed manufacturing overhead Selling and administrative expenses: Variable Fixed 400,000 250,000 100,000 200,000 45,000 300,000 The company met its original planned production target of 100,000 units. The firm's selling price is $15 per unit