Audiophonics Limited manufactures and sells high$-$quality and durable ear buds for use with personal electronics that are custom moulded to each customer's ear. Cost data for the product follow:

$\backslash$table$[[$Variable costs per unit:$],[$Direct materials,$$,12],[$Direct labour,,$17],[$Variable factory overhead,,$5],[$Variable selling and adninistrative,,$4],[$Total variable costs per unit,$$,38],[$Fixed costs per nonth:$],[$Fixed manufacturing overhead,$$271,200$