Tokless Inc. planned and manufactured 405,000 units of its single product in 2019, its first year of operations. Variable manufacturing costs were $51 per unit of production. Planned and fixed manufacturing costs were $805,000. Marketing and administrative costs (all fixed) were $605,000 in 2019. Tokless Inc. sold 196,000 units of product in 2019 at $66 per unit.

Sales for 2019 are calculated to be:

Multiple Choice

• $14,010,000.
• $9,996,000.
• $12,936,000.
• $20,655,000.
• $13,110,000.