Tokless Inc. planned and manufactured 415,000 units of its single product in 2019, its first year of operations. Variable manufacturing costs were $53 per unit of production. Planned and fixed manufacturing costs were $815,000. Marketing and administrative costs (all fixed) were $615,000 in 2019. Tokless Inc. sold 198,000 units of product in 2019 at $68 per unit.

Sales for 2019 are calculated to be: