Tirri Corporation has provided the following information:

$\backslash$table$[[,$Cost per Unit,Cost per Period$],[$Direct materials,$$7\mathrm{.}40,],[$Direct labor,$$3\mathrm{.}65,],[$Variable manufacturing overhead,$$1\mathrm{.}45,],[$Fixed manufacturing overhead,$$1\mathrm{.}20,],[$Sales commissions,$$0\mathrm{.}75,],[$Variable administrative expense,,$],[$Fixed selling and administrative expense,,$$8,600$