Lighter Incorporated planned and manufactured 465,000 units of its single product in 2022, its first year of operations. Variable manufacturing costs were $63 per unit of production. Planned and fixed manufacturing costs were $865,000. Marketing and administrative costs (all fixed) were $665,000 in 2022. Lighter Incorporated sold 208,000 units of product in 2022 at $78 per unit. Sales for 2022 are calculated to be: Multiple Choice $13,104,000. $16,224,000 $14,430,000 O O $15,330,000. $29,295.000