Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced $5,700$ rackets and sold $4,600.$ Each racket was sold at a price of $$87.$ Fixed overhead costs are $$72,390$ for the year, and fixed selling and administrative costs are $$64,900$ for the year. The company also reports the following per unit variable costs for the year.

$\backslash$table$[[$Direct materials,$$11\mathrm{.}91$