.?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????????