Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced $6,000$ rackets and sold $4,900.$ Each racket was sold at a price of $$90.$ Fixed overhead costs are $$78,000$ for the year, and fixed selling and administrative costs are $$65,200$ for the year. The company also$-$reports the following per unit variable costs for the year.

$\backslash$table$[[$Direct materials,$$12$