$1.$A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

$\backslash$table$[[$Selling Price per unit,P$70],[$Units in beginning inventory,$0],[$Units produced,$2,900],[$Units sold,$2,500],[$Units in ending inventory,$400],[,],[$Variable costs per unit:,$],[$Direct materials,$27],[$Direct labor,$20],[$Variable manufacturing overhead,$6],[$Variable selling and administrative,$4],[$Fixed costs:,$],[,$ Fixed manufacturing overhead,$P72,500$