What would be the correct allocation of the Fixed cost?

Flow-conhol Pressure-control Custom Sales price $47.00 $68.00 $112.00 Direct material 10.00 14.00 22.00 Direct labour (1) 15.00 22.50 3?.50 Variable overhead (2) 6.00 9.00 15.00 Total variable cost 31.00 45.50 T450 Contribution margin $16.00 $22.50 $3?.50 Units sold 50000 25,000 5000 Direct labour hoursfunit 1.0 1.5 2.5 Machine hoursfunit 0.1 0.2 2.0 Notes: (1) The standard labour rate is $15.00 per hour. (2) Variable overhead include small tools, lubricants, and indirect labour charges. It is apply at a rate of 40% of direct labour