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 $ 78,000 Direct labor $ 39,500 Variable manufacturing overhead $ 18,600 Fixed manufacturing overhead Total manufacturing overhead Variable selling expense Fixed selling expense Total selling expense Fixed administrative expense Variable administrative expense Total administrative expense 30,700 $ 13,800 21,600. $ 4,900 26,800 $ 49,300 $ 35,400 $ 31,700