High Country, Incorporated, 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 plant's operation:

$\backslash$table$[[$Beginning inventory,$],[$Units produced,$0],[$Units sold,$35,000],[$Selling price per unit,$30,000],[$Selling and administrative expenses:,$$83$