Complete the following table:

Round all per unit amounts to the nearest penny (2 places to the right of the decimal point.) Round total cost amounts to the nearest dollar.

	January	February
Units produced and sold	16000	12800
Total costs:
Direct labor		180480
Direct materials		97280
Variable overhead costs		74240
Factory rent	140000
Sales commissions		33280
Administrative salaries	102000
Per unit costs for select rows:
Direct labor	14.10
Direct materials	7.60
Factory rent
Administrative salaries