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

Selling price . Units in beginning inventory ... 500 Units produced . 1.900 Units sold. 2, 100 Units in ending inventory ........ . ...^ ^ 300 Variable costs per unit Direct materials . 525 Direct labor . $10 Variable manufacturing overhead Variable selling and administrative .. $10 Fixed costs: Fixed manufacturing overhead . $38.ODD Fixed selling and administrative . $ 21,000