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:

Beginning inventory

Units produced

Units sold

Selling price per unit

Selling and administrative expenses:

Variable per unit

Fixed $($per month$)$

Manufacturing costs:

$\backslash$table$[[46],[46,000],[41,000],[$$$81$