Tirri Corporation has provided the following information:

$\backslash$table$[[,$Cost per Unit,Cost per Period$],[$Direct materials,$$6\mathrm{.}90,],[$Direct labor,$$3\mathrm{.}90,],[$Variable manufacturing overhead,$$1\mathrm{.}40,],[$Fixed manufacturing overhead,,$],[$Sales commissions,$$1\mathrm{.}00,],[$Variable administrative expense,$$0\mathrm{.}70,],[$Fixed selling and administrative expense,,$$7,600$