IThe following information applies to the questions displayed below) Oak Mart, a producer of solid oak tables, reports the following data from its second year of business. Sales price per unit 310 per unit Units produced this year 110,000 units Units sold this year 114,000 units Units in beginning-year inventory 4,000 units Beginning inventory costs Variable (4,000 units x $130) 520,000 Fixed (4,000 units x $75) 300,000 Total 820,000 Manufacturing costs this year Direct materials 46 per unit Direct labor 68 per unit Overhead costs this year Variable overhead $3,000,000 Fixed overhead $7,400,000 Selling and adminstrative costs this year Variable 1,450,000 Fixed 4.000,000