Kingbird Centre Inc. sells Frisbees. In $2022,$ the company produced $3,020,000$ units but sold only $2,580,000$ units. The unit selling price was $$1\mathrm{.}60$ per Frisbee. The company had no beginning inventory. Costs and expenses for the year ended December $31,2022$ were as follows:

$\backslash$table$[[$Variable costs per unit:,$],[$Direct materials,$$0\mathrm{.}48$