High Country, Inc., produces and sells many recreational products. The company has just opened a new plant to produce a folding camp cot that will be marketed throughout the United States. The following cost and revenue data relate to May, the first month of the plants operation:

Beginning inventory		0
Units produced		41,000
Units sold		36,000
Selling price per unit	$	81
Selling and administrative expenses:
Variable per unit	$	2
Fixed (per month)	$	560,000
Manufacturing costs:
Direct materials cost per unit	$	14
Direct labor cost per unit	$	9
Variable manufacturing overhead cost per unit	$	1
Fixed manufacturing overhead cost (per month)	$	656,000