Denton Company manufactures and sells a single product. Cost data for the product are given:

$\backslash$table$[[$Variable costs per unit:,,,$],[$Direct materials,,$$,3],[$Direct labor,,,$11],[$Variable manufacturing overhead,,,$3],[$Variable selling and administrative,,,$2],[$Total variable cost per unit,,$$,19],[$Fixed costs per month:,,,$],[$Fixed manufacturing overhead,$$,,00$