Belle Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year. Units produced this year Units sold this year Direct materials Direct labor Variable overhead Fixed overhead 100,000 units 60,000 units $ 28 per unit $ 30 per unit $ 3 per unit $ 850,000 in total Belle Company's product is sold for $88 per unit a Variable selling and administrative expense is $2 per unit and fixed selling and administrative is $360,000