$1$

Rowe Tool and Die $($RTD$)$ produces metal fittings as a supplier to various manufacturing firms in the area. The following is the forecasted income statement for the next quarter, which is the typical planning horizon used at RTD$.$ RTD expects to sell $52,000$ units during the quarter. RTD carries no inventories.

$\backslash$table$[[$Sales revenue,Amount,Per Unit$],[$Costs of fitting produced,$$1,461,200,$$$28\mathrm{.}10$