"Kemp Clown Company (KCC), a manufacturer of latex theatrical masks, began operations on January 1, 2019. Its cost and sales nformation for this year follows.Assume KCC uses variable costing to prepare its Income Statement. Determine the total fixed Sales and Administrative costs reported on the income statement." Manufacturing costs Direct materials $10 per unit Direct labor $20 per unit Overhead costs Variable $5 per unit Fixed $1,000,000 (per year) Selling and administrative costs for the year $4,350,000 Variable $5,300,000 Fixed Production and sales for the year 400,000 units Units produced 390,000 units Units sold $65 per unit Sales price per unit