A business operated at $100\%$ of capacity during its first month, with the following results:

Sales $(119$ units$)$

$$499,800$

Production costs $(149$ units$)$:

Direct materials

$$67,649$

Direct labor

$17,272$

Variable factory overhead

$30,226$

Fixed factory overhead

$28,787$

$$143,934$

Operating expenses:

$\backslash$table$[[$Variable operating expenses,$$5,41$