U Cost and revenue data concerning Proctor Corporation's operations first two years appear below: Selling price per unit $70 Variable costs per unit: Direct materials $25 Direct labour . 10 Variable manufacturing overhead Variable selling and administrative Fixed costs in total: Fixed manufacturing overhead $220,500 Fixed selling and addminersties 75,000 Data regarding units produced and told for the feet two years follows Year 1 Year Units in beginning TYPHOON Unite prodand 10,560 1860