Langdon Company produced 10,150 units during the past year, but only 8,870 of the units were sold. The following additional information is also available.

Direct materials used		$82,515
Direct labor incurred		$30,060
Variable manufacturing overhead		$24,450
Fixed manufacturing overhead		$60,900
Fixed selling and administrative expenses		$69,760
Variable selling and administrative expenses		$8,050

There was no work in process inventory at the beginning of the year, nor did Langdon have any beginning finished goods inventory. (a) What would be Langdon Company