G H K 5. Bubbly Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $95 Units in beginning inventory 100 Units produced 6,200 Units sold 5,900 Units in ending inventory 400 Variable costs per unit Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative $42 28 1 5 Fixed costs Fixed manufacturing overhead Fixed selling and administrative $62,000 35.400 The company produces the same number of units every month. although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month.