Instructions During the first month of operations ended July 31, Western Creations Company produced 80,000 designer cowboy hats, of which 72,000 were sold. Operating data for the month are summarized as follows: 4320,000.00 1 Sales 2Manufacturing costs: 3Direct materials 4 Direct labor 5 Variable manufacturing cost 6Fixed manufacturing cost 7 Selling and administrative expenses: 8 Variable 9 Fixed $1,600,000.00 1,440,000.00 240,000.00 20,000.00 3,600,000.00 $144,000.00 25,000.00 169,000.00