Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced $6,600$ rackets and sold $5,500.$ Each racket was sold at a price of $$96.$ Fixed overhead costs are $$89,760$ for the year, and fixed selling and administrative costs are $$65,800$ for the year. The company also reports the following per unit variable costs for the year.

$\backslash$table$[[$Direct materials,$$12\mathrm{.}18$