Adams Company, a manufacturer of in home decorative fountains, began operations on September 1 of the current year. Its cost and sales information for this year follows.

Production costs
Direct materials $ 40 per unit
Direct labor $ 60 per unit
Overhead costs for the year
Variable overhead $ 3,000,000
Fixed overhead $ 7,000,000
Nonproduction costs for the year
Variable selling and administrative $ 770,000
Fixed selling and administrative $ 4,250,000
Production and sales for the year
Units produced 100,000 units
Units sold 70,000 units
Sales price per unit $ 350 per unit

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