/The following information applies to the questions displayed b Cool Sky reports the following cost ng data on its product for its first year of operatlons. During this first year, the company produced 44,000 units and sold 36,000 units at a price of $130 per unit. Manufacturing costs 54 Direct materials per unit Direct labor per unit 20 Variable overhead per unit $484,000 Fixed overhead for the year Selling and administrative cost Variable selling and administrative cost per unit 10 120,000 Fixed selling and administrative cost per year