Andrew Clark's shoe company has the following information: Selling price per pair of shoes: $100 Direct materials per pair of shoes: $30 Direct labor per pair of shoes: $15 Variable Selling expense per pair of shoes: $5 Variable overhead per pair of shoes: $10 Fixed overhead per month: $10,000 Fixed Selling expenses per month: $20,000 In January, 2,000 pairs of shoes were produced and 1,800 pairs of shoes were sold.