Sparkle Inc. is a semiconductor company based in Winnipeg. In $2013,$ it produced a new router system for its corporate clients. The average wholesale selling price of the system is $$1,150$ each. For $2013,$ Sparkle estimates that it will sell $10,000$ router systems and so produces $10,000$ units. Actual $2013$ sales are $8,960$ units. Sparkle's actual $2013$ costs are:

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$\backslash$table$[[$Variable costs per unit:,$],[$Manufacturing cost per unit produced,$],[$Direct materials,$$49$