Ekin Inc. manufactures and sells high-quality sporting goods equipment under its highly recognizable inverse swoosh logo. The company began operations on January 1, 2014, and operated at 100% of capacity (99,000 units) during the first month, creating an ending inventory of 9,000 units. During February, the company produced 90,000 garments but sold 99,000 units at $250 per unit. The February manufacturing costs and selling and administrative expenses were as follows: