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 ($224,000/3,200 units) Total variable selling expenses ($12 per unit sold) Total fixed general and administrative expenses 3,200 2,500 $ 345 50 45 15 70 30,000 65.000