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 Total manufacturing overhead $ 44, 400 Variable selling expense. $ 12, 400 Fixed selling expense Total selling expense Fixed administrative expense Variable administrative expense Total administrative expense 18,800 $ 4,200 25, 400 $ 31, 200 $ 29,600