Gallatin County Motors Inc. assembles and sells snowmobile engines. The company began operations on July 1 capacity during the first month. The following data summarize the results for July: Sales (18,500 units) $2,405,000 Production costs (24,000 units) : Direct materials $1,154,400 Direct labor 554,400 Variable factory overhead 276,000 Fixed factory overhead 184,800 2,169,600 Selling and administrative expenses: Variable selling and administrative expenses $336,300 Fixed selling and administrative expenses 130,200 466,500 If required, round interim per-unit calculations to the nearest cent