Sound Sleeper Ltd$.$ manufactures and sells mattresses to retailers across Canada. In $2020,$ Sound Sleeper signed a two$-$year contract with Zzz Ltd$.$ to supply it with $40,200$ mattresses at a price of $$100$ per unit. Sound Sleeper's cost to manufacture a mattress is $$26.$ Sound Sleeper provides Zzz with $30-$day credit terms from the date of delivery. The following schedule summarizes the production, delivery, and payments in relation to the contract:

$\backslash$table$[[,2020,2021,$Total$],[$Mattresses delivered,$14,700,25,500,40,200],[$Manufacturing costs incurred,$$382,200,$$$663,000,$$$1,045,200$