Butchart Company manufactures microwave ovens. Last year, the per$-$unit product cost was $$60,$ the per$-$unit prime cost was $$33,$ and the per$-$unit conversion cost was $$46.$ Cost of goods sold for the year was $$500,000,$ and the sales price per unit was $$90.$ Direct labor costs were $$209,000,$ and selling and administrative expenses of $$228,000$ were incurred.

Round your final answers to the nearest dollar.

A$.$ Calculate the number of units sold last year.

fill in the blank $1$ of $5$

$8,333$

units

B$.$ Compute the cost of direct materials used.

fill in the blank $2$ of $5$$

C$.$ Compute the cost of overhead.

fill in the blank $3$ of $5$$

D$.$ Compute the gross margin for the year.

fill in the blank $4$ of $5$$

E$.$ Calculate operating income.