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 $ 71,000 $ 36,000 Variable manufacturing overhead Fixed manufacturing overhead $ 15,800 28,600 $ 44,400 $ 12,400 18,800 Total manufacturing overhead Variable selling expense Fixed selling expense Total selling expense Variable administrative expense Fixed administrative expense Total administrative expense $ 4,200 25,400 $ 31,200 $ 29,600