Joplin Industries Inc. manufactures and sells high-quality sporting goods equipment under its highly recognizable J-Sports logo. The operations on May 1 and operated at 100% of capacity (270,000 units) during the first month, creating an ending inventory of 24 company produced 246,000 garments during the month but sold 270,000 units at $300 per unit. The June manufacturing costs and selling and administrativ expenses were as follows: company began ,000 units. During June, the costs and selling and administrative Number of Unit Cost Total Cost Units Manufacturing costs in June 1 beginning inventory: Variable 24,000 $150.00 3,600,000 787,200 $182.80 $4,387,200 Fixed 24,000 32.80 Total Manufacturing costs in June: Variable 246,000 $150.00 $36,900,000 246,000 36.00 8,856,000 186.00 $45,756,000 Fixed Total Selling and administrative expenses in June Variable 270,000 $45.00 $12,150,000 972,000 48.60 $13,122,000 Fixed 270,000 3.60 Total