Fresno Industries Inc. manufactures and sells high-quality camping tents. The company began operations on January 1 and operated at 100% of capacity (169,000 units) during the first month, creating an ending inventory of 17,000 units. During February, the company produced 152,000 units during the month but sold 169,000| units at $550 per unit. The February manufacturing costs and selling and administrative expenses were as follows: Number of Unit Units Cost Total Cost Manufacturing costs in February 1 beginning inventory: Variable Fixed 17,000 $275.00 $4,675,000 17,000 29.00 493,000 Total Manufacturing costs in February: Variable Fixed Total Selling and administrative expenses in February: Variable Fixed Total $304.00 $5,168,000 152,000 $275.00 $41,800,000 152,000 33.50 5,092,000 $308.50 $46,892,000 169,000 22.30 $3,768,700 169,000 3.00 507,000 25.30 $4,275,700