Pedregon Corporation has provided the following information:Cost per Unit Cost per PeriodDirect materials$ $6\mathrm{.}50$Direct labor$ $3\mathrm{.}40$Variable manufacturing overhead$ $1\mathrm{.}30$Fixed manufacturing overhead$ $18,700$Sales commissions$ $0\mathrm{.}50$Variable administrative expense$ $0\mathrm{.}55$Fixed selling and administrative expense$ $5,200$$$75,900$$$91,850$$$67,375$$$61,600$