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,$0],[$Units produced,$37,000],[$Units sold,$32,000],[$Selling price per unit,$$85$