Carla Vista Batteries is a division of Enterprise Corporation. The division manufactures and sells a long$-$life battery used in a wide variety of applications. During the coming year, it expects to sell $63,720$ units for $$30$ per unit. Nyota Uthura is the division manager. She is considering producing either $63,720$ or $106,200$ units during the period. Other information is presented in the schedule.

$\backslash$table$[[$Division Information for $2022,],[$Beginning inventory,$0],[$Expected sales in units,$63,720],[$Selling price per unit,$$30$