Instructions During the first month of operations ended March 31, IceBox Fridgeration Company manufactured 165,000 mini refrigerators, of which 150,000 were sold. Operating data for the month are summarized as follows: 1 Sales 2 Manufacturing costs: $11,250,000.00 3 Direct materials $1,980,000.00 4 Direct labor 4,290,000.00 5 Variable manufacturing cost 412,500.00 6 Fixed manufacturing cost 2,475,000.00 9,157,500.00 7 Selling and administrative expenses: 8 Variable $450,000.00 9 Fixed 1,125,000.00 1,575,000.00