Denton Company manufactures and sells a single product. Cost data for the product are given: Variable costs per unit: Direct materials $ 4 Direct labor 11 Variable manufacturing overhead 3 Variable selling and administrative 3 Total variable cost per unit $ 21 Fixed costs per month: Fixed manufacturing overhead $ 90,000 Fixed selling and administrative 172,000 Total fixed cost per month $ 262,000 The product sells for $45 per unit. Production and sales data for July and August, the first two months of operations, follow: Units Produced Units Sold July 15,000 11,000 August 15,000 19,000