TB MC Qu$.1-219($Static$)$ Bowering Corporation has provided...

Bowering Corporation has provided the following information:

$\backslash$table$[[,\backslash$table$[[$Cost per$],[$Unit$]],\backslash$table$[[$Cost per$],[$Period$]]],[$Direct materials,$$6\mathrm{.}60,],[$Direct labor,$$3\mathrm{.}85,],[$Variable manufacturing overhead,$$1\mathrm{.}50,],[$Fixed manufacturing overhead,,$$81,000$