Instructions During the first month of operations ended August 31, Kodiak Fridgeration Company manufactured 80,000 mini refrigerators, of which 72,000 were sold. Operating data for the month are summarized as follows: 1 Sales 2 Manufacturing costs: $10,800,000.00 3 Direct materials $6,400,000.00 4 Direct labor 1,600,000.00 $ Variable manufacturing cost 1,280,000.00 6 Fixed manufacturing cost 320,000.00 9,600,000.00 7 Selling and administrative expenses: B Variable $1,080,000.00 Fixed 180,000.00 1,260,000.00 Required: