Coronado Company has accumulated the following budget data for the year $2027.$

Sales: $31,330$ units, unit selling price $$88.$

Cost of one unit of finished goods: direct materials $1$ pound at $$5$ per pound, direct labor $3$ hours at $$12$ per hour, and

manufacturing overhead $$7$ per direct labor hour.

Inventories $($raw materials only$)$: beginning, $10,220$ pounds; ending, $15,410$ pounds.

Selling and administrative expenses: $$170,000$; interest expense: $$30,000.$

Income taxes: $20\%$ of income before income taxes.