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Data table Sales price per unit: (current monthly sales volume is 120,000 units).... $ 20.00 Variable costs per unit: Direct materials 69 $ 7.40

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Data table Sales price per unit: (current monthly sales volume is 120,000 units).... $ 20.00 Variable costs per unit: Direct materials 69 $ 7.40 Direct labor.. 69 5.00 Variable manufacturing overhead 69 $ 2.20 Variable selling and administrative expenses $ 1.40 Monthly fixed expenses: Fixed manufacturing overhead 191,400 Fixed selling and administrative expenses $ 276,600

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