Zola Company manufactures and sells one product. The following information pertains to the companys first year of operations:

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Zola produced 21,000 units and sold 16,800 units. The selling price of the companys product is $60.80 per unit.

Variable cost per unit: Direct materials $ 16.00 Fixed costs per year Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $231,000 $270,000 S 80,000