Calla Company produces skateboards that sell for $$68$ per unit. The company currently has the capacity to produce $95,000$ skateboards per year, but is seling $80,900$ skateboards per year, Annual costs for $80,900$ skateboards follow.

$\backslash$table$[[$Difect noterials,$557,540],[$Direct lobor,$736,190],[$Overhead$,959,660],[$Selling expenses,$558,009],[$Adedndstrotive expenses,$474,660],[$Total costs and expenses:,$$3,584,739$