its first year of operations a company produced and sold $70,000$ units of Product A at a selling price of $$20$ per unit and $17,500$ units of Product $B$ at a elling price of $$40$ per unit. Additional information relating to the company's only two products is shown below:

$\backslash$table$[[,$Product A$,$Product B$,$Total$],[$Direct materials,$$436,300,$$$251,700,$$$688,000$