Xantra Corp. is a manufacturer of specialty in-line skates. The operating results for 2020 are as follows: Units produced 19,900 pairs Units sold 17,500 pairs Selling price $210 per pair Production information: Direct materials $1,054,700 Direct labour 726,350 Variable manufacturing overhead 427,850 Fixed manufacturing overhead 845,750 Variable marketing costs 175,000 Fixed marketing costs 195,550 There was no beginning finished goods inventory