Vlego Company manuractures one proauct tnat is sola for $$//$ per uni in two geograpnic regions$-$me cast ana vvest regions. The following information pertains to the company's first year of operations in which it produced $59,000$ units and sold $54,000$ units.

$\backslash$table$[[$Variable costs per unit:,$],[$Manufacturing:$,],[$Direct materials,$$27$