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 $ 5 10 2 2 $ 19 $ 90,000 Fixed selling and administrative Total fixed cost per month 166,000 $256,000 The product sells for $52 per unit. Production and sales data for July and August, the first two months of operations, follow: