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. Th following data summarize the results for March:

Sales $(15,000$ units$)$

$$1,950,000$

Production costs $(19,000$ units$)$:

$\backslash$table$[[$Direct materials,$$913,900,],[$Direct labor,$438,900,],[$Variable factory overhead,$218,500,],[$Fixed factory overhead,$146,300,1,717,600$