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 plants operation: Beginning inventory 0 Units produced 46,000 Units sold 41,000 Selling price per unit $ 83 Selling and administrative expenses: Variable per unit $ 2 Fixed (per month) $ 570,000 Manufacturing costs: Direct materials cost per unit $ 17 Direct labor cost per unit $ 7 Variable manufacturing overhead cost per unit $ 1 Fixed manufacturing overhead cost (per month) $ 874,000 Management is anxious to assess the profitability of the new camp cot during