Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 155 Units in beginning inventory 0 Units produced 7,000 Units sold 6,700 Units in ending inventory 300 Variable costs per unit: Direct materials $ 26 Direct labor $ 56 Variable manufacturing overhead $ 20 Variable selling and administrative expense $ 20 Fixed costs: Fixed manufacturing overhead $ 189,000 Fixed selling and administrative expense $ 28,200