d rices Denton Company manufactures and sells a single product. Cost data for the product are given: Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month $5 10 4 $ 22 3 $ 90,000 169,000 $ 259,000 The product sells for $45 per unit. Production and sales data for July and August, the first two months of operations, follow. July August Units Produced Units Sold 30,000 26,000 30,000 34,000