Tamarisk's Company incurred various variable and fixed costs in its first year of operations producing and selling fishing lures. Variable costs per unit included $6.60 for direct materials, $2.71 for direct labor, $5.78 for variable manufacturing overhead, and $3.90 for variable selling and administrative expenses. Fixed costs for the year totaled $288,456 for manufacturing overhead and $240,200 for selling and administrative expenses. The company produced 96,100 lures and sold 80,200 lures for $25 each.