Instructions During the first month of operations ended August 31, Kodiak Fridgeration Company manufactured 48,000 summarized as follows mini refrigerators, of which 44 ,000 were sold. Operating data for the month are 1 Sales 2 Manufacturing costs: 3 Direct materials 8,800,p00.00 3,360,000.00 Direct labor s Variable manufacturing cost 6 Fixed manufacturing cost 7 Selling and administrative expenses 1,344,000.00 816,000.00 28,000.006048.000.0 $528,000.00 Variable 52,000.00 880,000.00 Fixed