vaughn world manufactures a workout product, cardiobands, that helps users raise their heartbeats without exerting too much effort. the per unit costs to manufacture and sells this rubber band based product are as follows. DM $$1\mathrm{.}10$ DL $0\mathrm{.}70$ Variable MOH $0\mathrm{.}25$ Fixed MOH $1\mathrm{.}40$ Variable SG&A $0\mathrm{.}25$ fixed sg&a $0\mathrm{.}95$