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 12 $ 24 Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month $ 90,000 163,000 $ 253,000 The product sells for $52 per unit. Production and sales data for July and August, the first two months of operations, follow: Units Produced 18,000 18,000 Units Sold 14,000 22,000 July August