Wildhorse Computer Parts Ltd. is setting a selling price on a new component it has just designed and developed. The following cost estimates for this new component have been provided by the accounting department for a budgeted volume of 54,000 units: Per Unit Total Direct materials $47 Direct labour 27 Variable manufacturing overhead 21 Fixed manufacturing overhead $756.000 Variable selling and administrative expenses 16 Fixed selling and administrative expenses 432.000 Eauadate Authin