Dial Johnwon, sales manager, and Disne Buswell, controller, as Current Desiges are beginning to analyte the cost considerations for one produce one compoulte kayak.

$\backslash$table$[[$Kevlar ${?}^a,5220,$per kayill$],[$Flesin and supples,$$110,$per kayst$],[$Finithing kit $($weat$,$ rudder, ropel, etc$),$$$150,$per kayil$],[$Directlater$,$$$455,$per kapal$],[$Selling and administrative esperisen$-$variable,$$430,$perlayst$],[$Selling and adminitrative experner$-$feed,$$154\mathrm{.}300,$per pay$],[$Mandacturing overthead$-$fued,$$300,000,$per yex$]]$ war BB has informed pou that the selling price at the compoute kayal ell be $$2\mathrm{.}100$

$($a$)$

Cabulete unit revistite eash:

Unat worldie tools

$5$ por uneBill Johnson, sales manager, and Diane Buswell, controller, at Current Designs are beginning to analyze the cost considerations for one of the composite models of the kayak division. They have provided the following production and operational costs necessary to produce one composite kayak.

$\backslash$table$[[$Kevlar ${?}^8.,$$$220,$per kayak$],[$Resin and supplies,$$110,$per kayak$],[$Finishing kit $($seat$,$ rudder, ropes, etc.$),$$$150,$per kayak$],[$Direct Labor,$$410,$per kayak$],[$Selling and administrative expenses$-$variable,$$430,$per kayak$],[$Selling and administrative expenses$-$fixed,$$156,300,$per year$],[$Manufacturing overhead$-$fixed,$$300,000,$per year$]]$

Bill and Diane have asked you to provide a cost$-$volume$-$profit analysis, to help them finalize the budget projections for the upcoming year. Bill has informed you that the selling price of the composite kayak will be $$2,100.$

$($a$)$

Calculate unit variable costs.

Unit variable costs $ $$ per unit