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

Selling price .. $92 Units in beginning inventory 300 Units produced. 5,900 Units sold. 6,000 Units in ending inventory. 200 Variable costs per unit: Direct materials $39 Direct labor ...... $19 Variable manufacturing overhead. $2 Variable selling and administrative . $11 Fixed costs: Fixed manufacturing overhead. $88,500 Fixed selling and administrative $36,000