Polaski Company manufactures and sells a single product called a Ret. Operating at capacity, the company can produce and sell $32,000$ Rets per year. Costs associated with this level of production and sales are given below:

$\backslash$table$[[,$Unit,Total$],[$Direct materials,$$20$$$,640,000],[$Direct labor,$6,192,000],[\backslash$table$[[$Variable manufacturing$],[$overhead$]],3,96,000],[\backslash$table$[[$Fixed manufacturing$],[$overhead$]],9,288,000],[\backslash$table$[[$Variable selling$],[$expense$]],2,64,000],[$Fixed selling expense,$6,192,000],[$Total cost$,$$$46,1,,472,000$