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

Selling price	$	193
Units in beginning inventory		0
Units produced		3,090
Units sold		2,910
Units in ending inventory		180
Variable costsper unit:
Direct materials	$	53
Direct labor	$	59
Variable manufacturing overhead	$	15
Variable selling and administrative	$	13
Fixed costs:
Fixed manufacturing overhead	$	89,610
Fixed selling and administrative	$	8,730