Bubbly Company, which has only one product, has provided the following data concerning its most recent month of operations:

The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.

Selling price $95 Units in beginning inventory 100 Units produced 6,200 Units sold 5,900 Units in ending inventory 400 Variable costs per unit: Direct materials $42 Direct labour 28 Variable manufacturing overhead Variable selling and administrative 5 Fixed costs: Fixed manufacturing overhead $62,000 Fixed selling and administrative 35.400