Book Show Me How Absorption and Variable Costing Income Statements for Two Months and Analysis During the first month of operations ended July 31, Head Gear Inc. manufactured 33,400 hats, of which 31,400 were sold. Operating data for the month are summarized as follows: Sales Manufacturing costs: Drect materials $219,800 $133,600 Direct labor 36,740 30 Variable manufacturing cost 16,700 Fixed manufacturing cost 13,360 200,400 Selling and administrative expenses: 00 Variable $12,560 Fixed 9,170 21,730 ems During August, Head Gear Inc. manufactured 29,400 hats and sold 31,400 hats. Operating data for August are summarized as follows: Sales Manufacturing costs $219,800 Direct materials Direct labor $117,600 32,340 14,700 Variable manufacturing cost Check My Work 3 more Check My Work uses remaining