Wright Corporation has the following standard costs associated with the manufacture of one of its products:

Direct material	$5.00 per unit
Direct labor	$3.00 per unit
Variable manufacturing overhead	$1.00 per unit
Fixed manufacturing overhead	$10,000
Variable selling expenses	$2.00 per unit
Fixed SG&A expense	$5,000

During its first year of operations Wright manufactured 5,000 units and sold 4000 units. The selling price per unit was $20.

What was the sales revenue for this year?

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Refer to Wright Corporation. Under variable costing, the standard production cost per unit for the current year was

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Refer to Wright Corporation. Under variable costing, the income before income taxes for the year was

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Refer to Wright Corporation. Under absorption costing, the standard production cost per unit for the current year was

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Refer to Wright Corporation. Under absorption costing, the income before income taxes for the year was