Help Save & Exit Kray Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 4,100 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead $ 42 $26 $ 12 $5 $319,800 Fixed selling and administrative expense $291,100 There were no beginning or ending inventories. The variable costing unit product cost was