Fresno Industries Inc. manufactures and sells high$-$quality camping tents. The company began operations on January $1$ and operated at $100\%$ of capacity $(191,000$ units$)$ during the first month, creating an ending inventory of $16,000$ units. During February, the company produced $175,000$ units during the month but sold $191,000$ units at $$500$ per unit. The February manufacturing costs and selling and administrative expenses were as follows:

$\backslash$table$[[,\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$Cost$]]],[$Manufacturing costs in February $1$ beginning inventory:,,,$],[$Variable$,16,000,$$$250\mathrm{.}00,$$$4,000,000$