Gallatin County Motors Inc. assembles and sells snowmobile engines. The company began operations on July 1 and operated at 100% of capacity during the first month. The following data summarize the results for July: Sales (16,000 units) $1,920,000 Production costs (21,000 units): Direct materials $932,400 Direct labor 447,300 Variable factory overhead 224,700 Fixed factory overhead 149,100 1,753,500 Selling and administrative expenses: Variable selling and administrative expenses $271,800 Fixed selling and administrative expenses 105,200 377,000 If required, round interim per-unit calculations to the nearest cent.