2. 3.35 points value: Bell Company manufactures and sells a single product. Cost data for the product follow: Variable costs per unit: Direct materials Direct labor Variable factory overhead Variable selling and administrative 4.5 18 4.5 4.5 s 31.5 Total variable costs per unit Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative $ 336,000 256,000 Total fixed cost per month $ 592,000 The product sells for $72 per unit. Production and sales data for May and June, the first two months of operations, are as follows: Units Produced 24,000 24,000 Units Sold 20,000 28,000 May June