Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $$32$ per unit. Information about costs, production, and sales for the month of March is provided below:

$\backslash$table$[[$Variable Costs,Fixed Costs$],[$Direct materials,$$\frac{10\mathrm{.}00}{?}$ unit Manufacturing overhead,$$23,000,],[$Direct labour,$$\frac{4\mathrm{.}50}{?}$ unit Selling and Administration,$$10,000,],[$Variable manufacturing overhead,$$\frac{2\mathrm{.}50}{?}$ unit Units produced in period,$6,000,],[$Variable selling$/$administration$,$$$\frac{2\mathrm{.}00}{?}$ unit Units sold in period,$6,000,],[,,$Beginning inventory,$$0$