Problem 6A-5 Super-Variable Costing, Variable Costing, and Absorption Costing Income Statements LO6-2, LO6-6] Bracey Company manufactures and sells one product. The following information pertains to the company's first year of operations: Variable cost per unit: Direct materials 36 Fixed costs per year: Direct labor Fixed manufacturing overhead Fixed selling and administrative expenses $ 541,500 $475,950 $82,000