The following information relates to Duffy Dog Industrial for fiscal $2020,$ the company's first year of operation:

$\backslash$table$[[$Units produced,$389,000,],[$Units sold,$382,000,],[$Selling price per unit,$$,50],[$Direct material per unit,$$,14],[$Direct labor per unit,$$,1],[$Variable manufacturing overhead per unit,$$,0\mathrm{.}10],[$Variable selling cost per unit,$$,1,167,000$