1.

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	7,600
Units sold	7,400
Units in ending inventory	200
Variable costs per unit:
Direct materials	$41
Direct labor	$45
Variable manufacturing overhead	$7
Variable selling and administrative	$5
Fixed costs:
Fixed manufacturing overhead	$247,000
Fixed selling and administrative	$83,600