Cherry Blossom has collected the following data for March for Product X (there was no beginning inventory):

Units produced and sold	50
Sales Price	$45
Direct materials	$6.40 per unit
Direct labor	$6.80 per unit
Variable manufacturing overhead	$2.60 per unit
Fixed manufacturing overhead	$750 per month
Variable selling and administrative costs	$1.50 per unit
Fixed selling and administrative costs	$440 per month