Fresno Industries Inc. manufactures and sells high$-$quality camping tents. The company began operations on January $1$ and operated at $100\%$ of capacity $(151,000$ units$)$ during the first month, creating an ending inventory of $19,000$ units. During February, the company produced $132,000$ units during the month but sold $151,000$ units at $$600$ per unit. The February manufacturing costs and selling and administrative expenses were as follows: