Denton Company manufactures and sells a single product. Cost data for the product are given below Variable costs per unit: $3 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative 4 Total variable costs per unit $19 Fixed costs per month Fixed manufacturing overhead Fixed selling and administrative $ 84,000 166,000 lotal fixed cost per month S 250,000 The product sells for $54 per unit. Production and sales data for July and August, the first two months of operations, are as follows Units Produced 21,000 21,000 Units Sold 17,000 25,000 July August The company's Accounting Department has prepared absorption costing income statements for July and August as presented below