Adelphia Corporation, which uses absorption costing, just completed its first year of operations. Planned and actual production equaled 12,000 units, and sales totaled 10,800 units at $167 per unit. Cost data for the year are as follows:

Direct material (per unit)	$	33
Conversion cost:
Direct labor		600,000
Variable manufacturing overhead		504,000
Fixed manufacturing overhead		600,000
Selling and administrative costs:
Variable (per unit)		35
Fixed		357,900

Required:

1.	Compute the company