Pierre Computer Company manufactures personal computers and tablets. Based on the latest information from the cost accountant, using the current sales mix, the weighted-avenge sales price per unit is $770 and the weighed average variable cost per unit is $462. The company does not expect the sales mix to vary for the next year, Assume the beginning balance in Finished goods inventory is 50 . Additional data for the final month of 2026 is below

 

Data table Units produced and sold: Sales Production Variable manufacturing cost per unit Sales commission cost per unit Total fixed manufacturing overhead Total fixed selling and administrative costs January 2026 $ 860 units 900 units 462 12 85,950 83,450