Addison, Inc. makes a single product, an indoor fireplace. Data for last year is as follows: $420 Selling price per fireplace Manufacturing costs: Variable per unit produced: $135 $43 $37 $210,000 Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead per year Selling and administrative expenses: Variable per unit sold Fixed per year $45 $190,000 Units in beginning inventory Units produced during the year Units sold during the year 0 5,000 4,500