Oriole Manufacturing makes a single product. Budgeted manufacturing costs are as follows:

$\backslash$table$[[$Variable costs,$],[$Direct materials,$$6,80$ per unit$],[$Direct labor,$2\mathrm{.}70$ per unit$],[$Manufacturing overhead,$1\mathrm{.}40$ per unit$],[$Fixed costs per month,$],[$Supervisory salaries,$$15,200$