Sunland Company builds custom fishing lures for sporting goods stores. In its first year of operations, $2022,$ the company incurred the following costs.

Variable Costs per Unit

Direct materials

$$10\mathrm{.}35$

Direct labor

$$4\mathrm{.}76$

V$$riable manufacturing overhead

$$8\mathrm{.}00$

Variable selling and administrative expenses

$$5\mathrm{.}38$

Fixed Costs per Year

Fixed manufacturing overhead

$$307,050$

Fixed selling and administrative expenses

$$289,938$

Sunland Company sells the fishing lures for $$34\mathrm{.}50.$ During $2022,$ the company sold $80,000$ lures and produced $89,000$ lures.