During the first month of operations ended March 31, IceBox Fridgeration Company manufactured 46,000 mini refrigerators, of which 40,000 were sold. Operating data for the month are summarized as follows: 1 Sales Manufacturing costs: Direct materials $8,800,000.00 $3,450,000.00 4 Direct labor 1,196,000.00 Variable manufacturing cost 782,000.00 Fixed manufacturing cost 598,000.00 6,026,000.00 Selling and administrative expenses: Variable $600,000.00 . Fixed 320,000.00 920,000.00