Blaster Corporation produces baseball bats for kids that it sells for $$36$ each. At capacity, the company can produce $44\mathrm{.}000$ bats a year. The costs of producing and selling $44,000$ bats are as follows:

Cost per Bat Total Costs

Direct materials $ $153660,000$

Variable direct manufacturina labor $288\mathrm{.}000$

Variable manufacturing overhead $288,000$

Fixed manufacturing overhead $6264,000$

Variable selling expenses $3132,000$

Fixed selling exnenses $3132,000$

Total costs $ $31$ $ $1,364,000$