. Big Woof manufactures a single product, W, details of which in 2022 are as follows: Direct materials                    $ 24 000 Direct labor                        $40 000 Production units                       $400 Variable overhead                    $10 000 Fixed overhead                      $ 20 000 Variable sale & administration expense     $9 000 Fixed sale & administration expense      $12 000 Selling price         $400 per unit Opening inventory          0 Sales units