Help needed from geniusy_2006 ONLY (others please ignore)

Polk Company builds custom fishing lures for sporting goods stores. In its first year of operations, 2012, the company incurred the following costs.

Variable Cost per Unit
Direct materials		$7.73
Direct labor		$2.52
Variable manufacturing overhead		$5.92
Variable selling and administrative expenses		$4.02
Fixed Costs per Year
Fixed manufacturing overhead		$242,824
Fixed selling and administrative expenses		$247,303