Lee Company, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price Units in beginning inventory:r Units produced Units sold Units in ending inventorv Variable costs per unit: Dire ct materials Dire ct labour Variable manufacturing overhead Variable selling and administrative Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $95 100 6,200 5,900 400 3342 28 $62,000 35,400