Tamarisk Motors is a division of Tamarisk Products Corporation. The division manufactures and sells an electric switch used in a wide variety of applications. During the coming year, it expects to sell $190,000$ units for $$8\mathrm{.}00$ per unit. Dorothy Taylor is the division manager. She is considering producing either $190,000$ or $250,000$ units during the period. Other information is as follows:

$\backslash$table$[[$Division Information for $2022],[$Beginning inventory,$0,],[$Expected sales in units,$190,000,],[$Selling price per unit,$$8\mathrm{.}00,],[$Variable manufacturing cost per unit,$$2\mathrm{.}90,4],[$Fixed manufacturing cost $($total$),$$$475,000,],[$Fixed manufacturing overhead costs per unit,,A$],[$Based on $190,000$ units,$$2\mathrm{.}50,$per unit $($$$475,000190,000)$