Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 550 8,450 8,550 450 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 12 Fixed manufacturing overhead Fixed selling and administrative expense $ 67,600 $161,800 Keyser Corporation, which has only one product, has provided the following data concerning its most recent month of operations Selling price Units in beginning inventory Units produced Units sold Units in ending inventory 550 8,450 8,550 450 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense 12 Fixed manufacturing overhead Fixed selling and administrative expense $ 67,600 $161,800