Viejol Corporation has collected the following information after its first year of sales. Sales were $1,600,000on100,000units, selling expenses $220,000(40% variable and 60% fixed), direct materials $508,000, direct labor $282,200, administrative expenses $272,000(20% variable and 80% fixed), and manufacturing overhead $382,000(70% variable and 30% fixed). It has projected that unit sales will increase by 10% next year.