Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price Units in beginning inventory $143 0 Units produced Units sold Units in ending inventory Variable costs per unit: 6,850 6,550 300 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $23 $53 $17 $17 $184,950 $ 27,300