Wesley Power Tools manufactures a wide variety of tools and accessories. One of its more popular items is a cordless power handisaw. Each handisaw sells for \$66. Wesley expects the following unit sales: Wesley's ending finished goods inventory policy is 20 percent of the next month's sales. Suppose each handisaw takes approximately 0.75 hour to manufacture, and Wesley pays an average labor wage of $28 per hour. Each handisaw requires two plastic components that Wesley purchases from a supplier at a cost of $3.50 each. The company has an ending direct materials inventory policy of 25 percent of the following month's production requirements. Materials other than the plastic components total $4.50 per handisaw. Manufacturing overhead for this product includes $78,600 annual fixed overhead (based on production of 27,000 units) and $1.20 per unit variable manufacturing overhead. Wesley's selling expenses are 7 percent of sales dollars, and administrative expenses are fixed at $18,000 per month. Required: Compute the following for the first quarter: Note: Do not round intermediate calculations. Round your final answers to the nearest whole dollar