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 $ 81,000 Direct labor $ 41,000 Variable manufacturing overhead $ 19,800 Fixed manufacturing overhead 31,600 Total manufacturing overhead Variable selling expense Fixed selling expense $ 51,400 Total selling expense Variable administrative expense Fixed administrative expense Total administrative expense $ 14,400 22,800 $ 5,200 27,400 $ 37,200 $ 32,600