Anders Supply experienced the following costs Direct materials $8,50 per unit Direct labor $2,20 per unit Manufacturing overhead costs Variable $3,10 per unit Fixed $14,000 Selling & administrative costs Variable selling costs $1,50 per unit Fixed selling costs $21,000 Fixed administrative costs $15,000 During May, the company manufactured 22,000 units and sold 24,000 units. Beginning inventory totaled 3,400 units. If the average selling price per unit was $28, how much is the company's region? $327,400 $362,400 $323,400 $344,400