Frigid Motors Inc. assembles and sells snowmobile engines. The company began operations on July 1, 2016, and operated at 100% of capacity during the first month. The following data summarize the results for July:

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1	Sales (38,000 units)		$9,500,000.00
2	Production costs (44,000 units):
3	Direct materials	$4,400,000.00
4	Direct labor	1,760,000.00
5	Variable factory overhead	1,100,000.00
6	Fixed factory overhead	660,000.00	7,920,000.00
7	Selling and administrative expenses:
8	Variable selling and administrative expenses	$1,170,000.00
9	Fixed selling and administrative expenses	200,000.00	1,370,000.00