Lighter Incorporated planned and manufactured 470,000 units of its single product in 2022, its first year of operations. Variable manufacturing costs were $64 per unit of production. Planned and fixed manufacturing costs were $870,000. Marketing and administrative costs (all fixed) were $670,000 in 2022. Lighter Incorporated sold 209,000 units of product in 2022 at $79 per unit.

Sales for 2022 are calculated to be:

Multiple Choice

$13,376,000.

$16,511,000.

$14,540,000.

$15,440,000.

$30,080,000.