Maher Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 192 Units in beginning inventory 0 Units produced 4,000 Units sold 3,190 Units in ending inventory 810 Variable costs per unit: Direct materials $ 48 Direct labor $ 60 Variable manufacturing overhead $ 13 Variable selling and administrative expense $ 16 Fixed costs: Fixed manufacturing overhead $ 144,000 Fixed selling and administrative $ 12,760 Required: