Ayayai Edge Corp. produces sporting equipment. In 2022, the first year of operations, Ayayai Edge produced 25.000 units and sold 22,000 units. In 2023, the production and sales results were exactly reversed. In each year, selling price was $110, variable manufacturing costs were $50 per unit, variable selling expenses were $8 per unit, fixed manufacturing costs were $675,000, and fixed administrative expenses were $248,000.