Miller Company's total sales are $$177,000.$ The company's direct labor cost is $$21,240,$ which represents $30\%$ of its total conversion cost and $40\%$ of its total prime cost. Its total selling and administrative expense is $$26,550$ and its only variable selling and administrative expense is a sales commission of $5\%$ of sales. The company maintains no beginning or ending inventories and its manufacturing overhead costs are entirely fixed costs.