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:

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