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 operated at 100% of capacity (88,000 units) during the first month, creating an ending inventory of 6,000 units. During June, the company produced 80,200 garments during the month but sold 86,200 units at $92 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 6,000 $52 $ 312,000 Fixed 6,000 8 48,000 $60 $360,000 Total Manufacturing costs in June: Variable 80,200 $52 $ 4,170,400 Fixed 80,200 10 802,000 Total $62 $4,972,400 Selling and administrative expenses in June: Variable Fixed Total 86,200 $24 $2,068,800 86,200 4 344,800 $28 $2,413,600