Fast Track Auto produces and sells an auto part for $85 per unit. In 2017, the first year of operation, 100,000 parts were produced and 90,000 units were sold. Budgeted production which is same as actual production used as allocation base for fixed manufactuing costs allocation. Other information for the year includes: Direct materials $23 per unit Direct manufacturing $6 per unit labor Variable manufacturing $1 per unit costs Sales commissions Fixed manufacturing costs fixed $6 per part $790,000 per year Administrative expenses, all $310,000 per year What is production costs using absorption costing?