Benson Company incurred manufacturing overhead cost for the year as follows.

Direct materials $ $39\mathrm{.}50/$unit

Direct labor $ $27\mathrm{.}90/$unit

Manufacturing overhead

Variable $ $11\mathrm{.}80/$unit

Fixed $($$$19\mathrm{.}80/$unit for $1,900$ units$)$ $ $37,620$

Variable selling and administrative expenses $ $9,520$

Fixed selling and administrative expenses $ $15,600$

The company produced $1,900$ units and sold $1,400$ of them at $$180\mathrm{.}90$ per unit. Assume that the production manager is paid a $2$ percent bonus based on the company$$s net income.