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 $ 84,000 Direct labor $ 42,500 Variable manufacturing overhead Fixed manufacturing overhead $ 21,000 32,500 Fixed selling expense Total manufacturing overhead Variable selling expense Total selling expense Variable administrative expense Fixed administrative expense Total administrative expense $ 5,500 28,000 $ 39,000 $ 33,500 $ 53,500 $ 15,000 24,000