Scott Manufacturing makes only one product with total unit manufacturing costs of $$54,$ of which $$36$ is variable. No units were on hand at the beginning of Year $1.$ During Year $1$ and Year $2,$ the only product manufactured was sold for $$84$ per unit, and the cost structure did not change. Scott uses the first$-$in$,$ first$-$out inventory method and has the following production and sales for Year $1$ and Year $2$: