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Aces Incorporated, a manufacturer of tennis rackets, began operations this year. The company produced $7,050$ rackets and sold $5,430.$ Each racket was sold at a price of $$90.$ Fixed overhead costs are $$91,650$ per year, and fixed selling and administrative costs are $$67,400$ per year. The company also reports the following per unit variable costs for the year.

$\backslash$table$[[$Direct materials,$$12$