Award Plus Company manufactures medals for winners of athletic events and other contests. Its manufacturing plant has the capacity to produce $10,000$ medals each month; current monthly production is $7,580$ medals. The company normally charges $$245$ per medal. Variable costs and fixed costs for the current activity level follow:

Current Product Costs

Variable costs

Manufacturing

Labor $ $379,000$

Material $303,200$

Marketing $189,500$

Total variable costs $ $871,700$

Fixed costs

Manufacturing $ $279,000$

Marketing $229,000$

Total fixed costs $ $508,000$

Total costs $ $1,379,700$