Waltman Company just ended its first year of operations. We are hired to help with the company's reporting. The Tableau Dashboard provides data for our analysis.

Direct Materials: $$7$

Direct Labor: $$9$

Variable Overhead: $$4$

Fixed: $$112,500$ per year

Variable: $$212,500$ per year

Units Produced: $25,000$

Units Sold: $18,750$