Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month: Item Amount Direct materials 69,000 Direct labour 35,000 Variable manufacturing overhead (indirect materials) 15,000 Fixed manufacturing overhead (depreciation, equipment) 28,000 Variable selling expense (commissions) 12,000 Fixed selling expense (sales staff salaries) 18,000 Variable administrative expense (part-time staff, hourly wages) 4,000 Fixed administrative expense (full-time staff, salaries) 25,000