Lighter Incorporated planned and manufactured 460,000 units of its single product in 2022, its first year of operations. Variable manufacturing costs were $62 per unit of production. Planned and fixed manufacturing costs were $860,000. Marketing and administrative costs (all fixed) were $660,000 in 2022. Lighter Incorporated sold 207,000 units of product in 2022 at $77 per unit.

Sales for 2022 are calculated to be:

Multiple Choice

$12,834,000.

$15,939,000.

$14,320,000.

$15,220,000.

$28,520,000.