TV Corporation manufactures and sells 60-inch television sets. The company follows a practice of allocating fixed manufacturing cost over an achievable production capacity of 1,250 units. Data related to January, February, and March of 2020 are: Required:

January February March Unit data Beginning inventory O 300 300 Production 1,000 800 1,250 Sales 700 800 1,500 Variable costs Manufacturing cost per unit produced $ 900 900 900 Operating (marketing) cost per unit sold $ 600 600 S 600 Fixed costs Manufacturing costs $ 400,000 $ 400,000 $400,000 Operating (marketing) costs $ 140,000 $ 140,000 $140,000