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 $ 21 Fixed costs per month: Fixed manufacturing overhead Fixed selling and administrative Total fixed cost per month $ 63,000 169,000 $ 232,000 The product sells for $55 per unit. Production and sales data for July and August, the first two months of operations, follow: Units Produced 21,000 21,000 Units Sold 17,000 25,000 July August