Instructions 1 Sales (31,000 units) 2 Production costs (38,000 units): 3 Direct materials 4 Direct labor 5 Variable factory overhead 6 Fixed factory overhead 7 Selling and administrative expenses: Variable selling and administrative expenses 9 Fixed selling and administrative expenses $3,040,000.00 1,710,000.00 $7,750,000.00 950,000.00 570,000.00 6,270,000.00 $1,120,000.00 200,000.00 1,320,000.00