Joplin Industries Inc. manufactures and sells high-quality sporting goods equipment under its highly recognizable J-Sports ogo. The company began operations on May 1 and operated at 100% of capac ty 74,800 units during the first month, creating an ending inventory of 6,800 units. During June, the compamy produced 68,000 garments during the month but sold 74,800 units at $120 per unit. The June manufacturing costs and selling and administrative expenses were as follows: Total Number of Unit Cost Units Cost Manufacturing costs in June 1 beginning inventory: 6,800 $48.00 326,400 6,800 18.00 122,400 $66.00 $448,800 Varable Fixed Total Manufacturing costs in June: Variable 68,000 $48.00 $3,264,000 19.80 1,346,400 67.80 4,610,400 Fixed 68,000 Total Selling and administrative expenses in June Variable 74,B00 23.40 $1,750,320 7.00 523,600 30.40 $2,273,920 Fixed 74,B00 Total