Ponce Software, Inc. produces innovative interior decorating software that it sells to design studios, home furnishing stores, and so on$.$ The yearly volume of output is $15,000$ units. The selling price and costs per unit are as follows:

Selling Price

$$250$

Costs:

Direct material

$$40$

Direct labor

$60$

Variable overhead

$30$

Variable selling expenses

$25$

Fixed selling expenses

$20$

$-$$$175$

Unit profit before tax

$$75$