variable costs per unit: direct material....$ 12.00 direct labor..24.00 Vable factory...8.00 Variable selling adts...6.00 total variable costs per unit .....50.00 fixed cost per mounth : fiex manufacturing overhead...500000 fixed selling and administrative 400000 Total fixed costs per month 900000 the company currently sells 60,000 units at $80 management has proposed the following alternative proposal to improve the comapy's profitability. prop[osal 1.. outsource most of the assembly which will lower direct labor costs by 50% and also lower the variable overhead by $6 per unit. the fixed manufacturing overhead will decrease to 446000 per month. the comapy will futher lower the selling price by 10% this is estimated to increase unit sales by 10%