$K$ Corporation presented the following cost data for the year ended December

$31,2023.$

Additional Information:

K Corporation produced and sold $80,000$ units during the year ended December $31,$

Fixed costs make up $30\%$ of Cost of Goods Sold.

$$4\mathrm{.}00$ sales commission is paid on each unit. The rest of the Selling, General, and

Administrative Expenses are fixed.