Wicket Gourmet was created with the sole purpose of bringing a range of delicious gourmet products directly to the consumer. This Ontario-based business is all about quality ingredients, exceptional value, Canadian made, great flavor and taste. The companys product lines include spice mixes, barbeque sauces, oils, vinegars, and many more. The companys unit product cost for the plastic spice jars, based on a production level of 78,250 per year, is as follows: Per Part Total Direct materials $2.40 Direct labour 1.15 Variable manufacturing overhead 0.75 Fixed manufacturing overhead 0.56 $39,125 Unit product cost $4.86