Data

Selling price per unit $$329$

Manufacturing costs:

Variable per unit produced:

Direct materials $$127$

Direct labor $$57$

Variable manufacturing overhead $$31$

Fixed manufacturing overhead per year $$83,600$

Selling and administrative expenses:

Variable per unit sold $$6$

Fixed per year $$48,000$

Year $1$ Year $2$

Units in beginning inventory $0$

Units produced during the year $2,2001,900$

Units sold during the year $2,0002,000$