"Kemp Clown Company (KCC), a manufacturer of latex theatrical masks, began operations on January 1, 2019. Its cost and sales information for this year follows.Assume KCC uses variable costing to prepare its Income Statement. Determine the total fixed manufacturing costs reported on the income statement." Manufacturing costs Direct materials $10 per unit $20 per unit Direct labor Overhead costs Variable Fixed Selling and administrative costs for the year Variable Fixed $5 per unit $1,000,000 (per year) 54.350,000 $5,300,000 Production and sales for the year Units produced 400,000 units Units sold 390,000 units $65 per unit Sales price per unit