Dozier Company produced and sold $1,000$ units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials

Direct labor

$$82,000$

Variable manufacturing overhead

$$41,500$

Fixed manufacturing overhead

Total manufacturing overhead

Variable selling expense

$$52,100$

Fixed selling expense

Total selling expense

Variable administrative expense

$\backslash$table$[[],[$$$20,200$