Cool Pools, a manufacturer of above ground pools, began operations on January 1 of the current year. During this time, the company produced 45,000 units and sold 44,000 units at a sales price of $60 per unit. Cost information for this year is shown in the following table:

Production costs
Direct materials	$	11.25	per unit
Direct labor	$	3.20	per unit
Variable overhead	$	7	per unit
Fixed overhead	$	39,600	in total
Non-production costs
Variable selling and administrative	$	2,000	in total
Fixed selling and administrative	$	6,000	in total

Multiple Choice

• $1,709,480

• $1,708,600

• $1,649,480

• $1,648,600

• $1,627,150