Maher Corporation, which has only one product, has provided the following data concerning its most recer month of operations:

$\backslash$table$[[\backslash$table$[[$Selling price$],[$Units in beginning inventory,$],[$Units produced$],[$Units sold$],[$Units in ending inventory$],[$Variable costs per unit:$],[$Direct materials$],[$Direct labor$],[$Variable manufacturing overhead$],[$Variable selling and administrative expense$],[$Fixed costs:$],[$fixed manufacturing overhead$],[$fixed selling and administrative$]],\backslash$table$[[$$$193$