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 Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Variable selling expense Fixed selling expense Total selling expense Variable administrative expense Fixed administrative expense Total administrative expense $ 71,000 $ 36,000 $ 15.800 28,600 $ 44,400 $ 12,400 18,800 $ 31.200 $ 4,200 25, 400 $ 29,600