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$ per year, and fixed selling and administrative costs are $$65,200$ per year. The company also reports the following per unit variable costs for the year.

Direct materials $ $12$

Direct labor $8$

Variable overhead $5$

Variable selling and administrative expenses $2$