A cost that changes in direct propThe following information is for S&P Enterprises for the month of July: Direct materials $76,000 Direct labor $40,000 Variable manufacturing overhead $25,000 Fixed manufacturing overhead $30,000 Variable selling expense $12,000 Fixed selling expense $15,000 Variable administrative expense $6,000 Fixed administrative expense $18,000 Total product cost for the month of July was: Multiple choice question. $141,000ortion to changes in the activity level is a ______ cost. Multiple choice question. mixed variable fixed