Joplin Industries Inc. manufactures and sells high-quality sporting goods equipment under its highly recognizable J-Sports logo. The company began operations on May 1 and op 100% of capacity (92,000 units) during the first month, creating an ending inventory of 9,000 units. During June, the company produced 83,800 garments during the month but so units at $90 per unit. The June manufacturing costs and selling and administrative expenses were as follows: Number of Units Unit Cost Total Cost Manufacturing costs in June 1 beginning inventory: Variable 9,000 $56 $504,000 Fixed 9,000 12 108,000 Total $68 $612,000 Manufacturing costs in June: Variable 83,800 $56 $ 4,692,800 Fixed 83,800 14 1,173,200 Total $70 $5,866,000 Selling and administrative expenses in June: Variable Fixed Total 92,800 $18 $ 1,670,400 92,800 4 371,200 $22 $2,041,600