Dillon Company incurred the following costs while producing $580580$units: direct$$ materials, $ $9$$$9$ per$$ unit; direct$$ labor, $ $29$$$29$ per$$ unit; variable manufacturing$$ overhead, $ $10$$$10$ per$$ unit; total fixed manufacturing overhead$$ costs, $ $12$ comma $180$$$12,180$; variable selling and administrative$$ costs, $ $8$$$8$ per$$ unit; total fixed selling and administrative$$ costs, $ $8$ comma $120$$$8,120.$ There are no beginning inventories.