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 8,900 Units sold 8,500 Units in ending inventory 400 Variable costs per unit: Direct materials $ 26 Direct labor $ 25 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 4 Fixed costs: Fixed manufacturing overhead $ 249,200 Fixed selling and administrative expense $ 17,000