Gundowring Giftware have provided the following information on the month's production: Production (units) 6,000 Direct Materials $5,000 Direct Labour $10,000 Overhead $9,000 Sales Commission per Unit Sold $3 Sales Price per Unit $40 Fixed Selling and Administrative $6,000 Expense Opening Finished Goods Inventory (600 units) $4,000 Closing Finished Goods Inventory (100 units) $2,000