A business operated at 100% of capacity during its first month and incurred the following costs: Production costs (20,600 units): Direct materials $182,900 Direct labor 220,500 Variable factory overhead 269,100 Fixed factory overhead 102,600 $775,100 Operating expenses: Variable operating expenses $125,600 Fixed operating expenses 43,400 169,000 If 1,600 units remain unsold at the end of the month,