Average Cost per Unit Direct raterials Direct labor $4.85 $4.ee Variable manufacturing overhead 1.75 Fixed manufacturing overhead 3.90 Fixed sclling expense $ 8.9 Fixed administrative expense 8.60 $ 8.58 Sales conrissions Variable administrative expense e.4s Forfinancisl reporting purposes, the tatal amount of perlod costs Incurred to sell 5,000 unlts la cosest to Mulhipi: Chsics 58,200 $12 250 54,750