$\backslash$table$[[1,$Ap$,,,],[2,,,,],[3,$Data,,Hille,$],[4,$Selling price per unit,$$,276,],[5,$Manufacturing costs:,$1,,],[6,$Variable per unit produced:,$1,$Dr$,],[7,$Direct materials,$$,131,],[8,$Direct labor,$$,61,],[9,$Variable manufacturing overhead,$$,25,],[10,$Fixed manufacturing overhead per year,$$,82,800,],[11,$Selling and administrative expenses,$1,,],[12,$Variable per unit sold,$$,4,],[13,$Fixed per year,$$,33,000,],[14,1,,,],[15,\sqrt[\phantom{2}]{151},4,$Year $1,$Year $2],[16,$Units in beginning inventory,,$0,],[17,$Units produced during the year,$2,2,300,1,800],[18,$Units sold during the year,$18,2,000,2,000]]$