Loretto Audio produced and sold $768$ units of the company's signature $($and only$)$ product in November. You have collected the

following information from the accounting records:

Sales price $($per unit$)$

$ $790$

Manufacturing costs:

Fixed overhead $($for the month$)$

Direct labor $($per unit$)$

$71,750$

Direct materials $($per unit$)$

Variable overhead $($per unit$)276$

Marketing and administrative costs:

Fixed costs $($for the month$)83,268$

Variable costs $($per unit$)36$

Required:

a$.$ Compute the following:

Note: Round your answers to the nearest whole dollar.

Answer is complete but not entirely correct.