Variable costs per unit:Manufacturing:Direct materials$24Direct labor$20Variable manufacturing overhead$5Variable selling and administrative$1Fixed costs per year:Fixed manufacturing overhead$440,000Fixed selling and administrative expenses$200,000

During its first year of operations, Haas produced 40,000 units and sold 40,000 units. During its second year of operations, it produced 55,000 units and sold 30,000 units. In its third year, Haas produced 20,000 units and sold 45,000 units. The selling price of the company's product is $66 per unit.