Clear View Corporation manufactures and sells?50-inch television sets and uses standard costing. Actual data relating to? January, February, and March 2017 are as? follows:

Unit data: Beginning inventory Production Sales Variable costs: Manufacturing cost per unit produced Operating (marketing) cost per unit sold Fixed costs: January February March 0 150 150 1,100 1,050 1,140 950 1,050 1,170 $ 950 $ 950 $ 950 650 650 $ 650 Manufacturing costs 440,000 $ 440,000 $ 440,000 Operating (marketing) costs $ 160,000 $ 160,000 $ 160,000