sandford inc. manufactures lawn mowers and garden tractors. lawn mowers are relatively simple to produce and are made in large quantities. garden tractors are customized to individual wholesale customer specifications. the company produces and sells 300,000 lawn mowers and 30,000 garden tractors annually. revenues and costs incurred for each product are as follows: lawn mowers garden tractors revenue $19,500,000 $17,850,000 direct material 4,000,000 2,700,000 direct labor ($20 per hour) 2,800,000 6,000,000 overhead ? ? manufacturing overhead totals $3,960,000. a. calculate the profit (loss) in total and per unit for each product if overhead is assigned to product using a per-unit basis. note: round your final answers to two decimal places (i.e. round $4.355 to $4.36).