Wessner Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$6\mathrm{.}20,],[$Direct labor,$$2\mathrm{.}80,],[$Variable manufacturing overhead,$$1\mathrm{.}45,],[$Fixed manufacturing overhead,,$$12,000$