Whispering Winds's Cumpony builds custom fratinglures for sporting poods stones. In its first vear of oper ations. $2022,$ the compuny incurred the falpwing costs:

Variable cost per wit

Direct maberials

Direct labour

$2\mathrm{.}75$

Varuble monufacturing ower heial

$5\mathrm{.}80$

Variable seling and iadmistrative expernes $[$yAa

Fixad costs for year

Fued merufacturing ovethas

$$716470$

Find seling and admiristrative experses

$240600$