You are provided with the following data.

$\backslash$table$[[$Selling price per unit,$ $394,00],[$Manufacturing costs:$],[$Variable per unit produced:,$],[$Direct materials,$ $149\mathrm{.}00],[$Direct labor,$ $89\mathrm{.}00],[$Variable manyfocturing overhead,$ $20\mathrm{.}00],[$Fixed manufacturing overhead per year,$ $110,000],[$Selling and administrative expensest$],[$Variable per unit sold,$ $7\mathrm{.}00],[$Fixed per year,$ $63,8$eve