Crazy Mountain Sports Inc. assembles and sells snowmobile engines. The company began operations on March $1$ and operated at $100\%$ of capacity during the first month. The following data summarize the results for March:

$\backslash$table$[[1,$Sales units$),,],[2,$Production costs units$)$:$,,],[3,$Direct materials,$$3,040,000\mathrm{.}00,],[4,$Direct labor,$1,710,000\mathrm{.}00,],[5,$Variable factory overhead,$950,000\mathrm{.}00,],[6,$Fixed factory overhead,$570,000\mathrm{.}00,6,270,000\mathrm{.}00$