VitaSportVitaSport produced 14 comma 00014,000 cases of powdered drink mix and sold 13 comma 00013,000 cases in AprilApril 20182018. The sales price was $ 22$22, variable costs were $ 14$14 per case ($ 10$10 manufacturing and $ 4$4 selling and administrative), and total fixed costs were $ 80 comma 000$80,000 ($ 56 comma 000$56,000 manufacturing overhead and $ 24 comma 000$24,000 selling and administrative). The company had no beginning Finished Goods Inventory. The company had the following results using variable costing: