MacEachern Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price Units in beginning inventoryr Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fined selling and administrative 3122 3,300 3.200 100 $2? 46 3199.200 106.500