Units produced Units sold Selling price per unit Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling expenses Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expenses 60 000 57 400 $32 $9.00 $6.50 $3.60 $3.00 $234,000 $236,000 There are no work-in-process inventories. Normal production capacity is 60 000 units. Expected and actual overhead costs are the same.