Hi$-$Tek Manufacturing, Inc., makes two types of industrial component parts$-$the B$300$ and the T$500.$ An absorption costing income statement for the most recent period is shown:

$\backslash$table$[[\backslash$table$[[$Hi$-$Tek Manufacturing Inc.$],[$Income Statement$]]],[\backslash$table$[[$Sales$],[$Cost of goods sold$],[$Gross margin$],[$Selling and administrative expenses$]],\backslash$table$[[$$$1,710,000$