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Chuck Wagon Grills, Incorporated, makes a barbecue grill it sells for $$210.$ Data for last year's operations follow:

Units in beginning inventory

Units produced

Units sold

Units in ending inventory

Variable costs per unit:

Direct materials

Direct labor

Variable manufacturing overhead

Variable selling and administrative

Total variable cost per unit

$0$

$27,200$

$22,600$

$4,600$

Fixed costs:

Fixed manufacturing overhead

Fixed selling and administrative

Total fixed costs

$\backslash$table$[[0],[27,200],[22,600],[4,600],[$$$50$