Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced $5,200$ rackets and sold $4,100.$ Each racket was sold at a price of $$82.$ Fixed overhead costs are $$63,440$ for the year, and fixed selling and administrative costs are $$64,400$ for the year. The company also reports the following per unit variable costs for the year:

$\backslash$table$[[$Direct materials,$$11\mathrm{.}76$