Mahugh Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price S 187 Units in beginning inventory Units produced Units sold 3,660 3,100 560 Units in ending inventory Variable costs per unit Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Fixed costs Fixed manufacturing overhead Fixed selling and administrative $ 50 S 55 S 17 S19 $ 124,440 S 9,300