The following information pertains to the first year of operation for Crystal Cold Coolers Inc.: Number of units produced Number of units sold Unit sales price Direct materials per unit Direct labor per unit Variable manufacturing overhead per unit Fixed manufacturing overhead per unit ($188,500/2,900 units) Total variable selling expenses ($15 per unit sold) Total fixed general and administrative expenses 2,900 2,600 $ 350 $ 50 $ 45 $ 12 $ 65 $ 39,000 $ 57,000