$$5,000,000$ per year, and her lifejackets are sold in $45$ different countries through her online store and in specialty pet stores across North America.

information for decision making.

didn't have enough knowledge to be able to figure out what to do$.$

Direct materials are $$12$ per unit, direct labour is $$6$ per unit, and variable manufacturing overhead is $$3$ per unit for each of the years. The company uses a FIFO inventory system.