Lancer Audio produces a high end DVD player that sells for $1,250. Total operating expenses for July were as follows: Units produced and sold 140 Component cost $67,000 Supplies 1,680 Assembly Labor 23,500 Rent 2,200 Supervisory salary 5,500 Electricity 250 Telephone 180 Gas 200 Shipping 1,540 Advertising 2,500 Administrative Costs 14,500 Total $119,050 A. Use account analysis to determine fixed cost per month and variable cost per DVD player.