Waterways has a sales mix of sprinklers, valves, and controllers as follows. Annual expected sales: Sale of sprinklers 464,090 units at $27.00 Sale of valves 1,582,125 units at $11.00 Sale of controllers 63,285 units at $43.00 Unit variable manufacturing costs: Sprinklers Valves Controllers Fixed manufacturing overhead cost (total) $14.00 $8.00 $30.00 $805,000 Unit variable selling and administrative expense for: Sprinklers Valves Controllers Fixed selling and administrative expenses (total) $1.00 $1.00 $3.00 $1,689,392