O$$Brien Company manufactures and sells one product. The following information pertains to each of the company$$s first three years of operations:

Variable costs per unit:

Manufacturing:

Direct materials $ $27$

Direct labor $ $16$

Variable manufacturing overhead $ $4$

Variable selling and administrative $ $1$

Fixed costs per year:

Fixed manufacturing overhead $ $520,000$

Fixed selling and administrative expenses $ $110,000$

During its first year of operations, O$$Brien produced $93,000$ units and sold $71,000$ units. During its second year of operations, it produced $77,000$ units and sold $94,000$ units. In its third year, O$$Brien produced $86,000$ units and sold $81,000$ units. The selling price of the company$$s product is $$80$ per unit.