During the past year, Pettay Enterprises had the following fixed costs: Fixed manufacturing costs $224,000 Fixed marketing costs $86,000 Fixed administrative costs $36,000 The company also had the following variable costs: Variable manufacturing costs $284,000 Variable marketing costs $74,000 Variable administrative costs $56,000 During the year, the company produced and sold 1200,000 units of the product at a selling price of $14.00 per unit. The company had no inventory at the beginning of the year