Denton Company manufactures and sells a single product Cost data for the product are given below Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit Fised costs per month Fixed manufacturing overhead Fixed selling and administrative Total foed cost per month $100,000 169.000 $277.000 The product sells for $50 per unit Production and sales data for July and August, the first two months of operations, are as follows Units Units July August Produced 27.000 Beld 27 000 23.000 31.000 The company's Accounting Department has prepared absorption costing income statements for July and August as presented below Returnent ly $1.150.000 40.000 Augu 10 000 215.000 4751 211.000