Manufacturers like Dashco must watch their production costs carefully as they consider the profitability of their products. Dashco produces and sells children's rocking chairs and distribes them to major retailers. There are minor fluctuations in the unit variable production costs due to efficiencies and pay rates of the labor force, and varying materials prices. Data containing the units sold and unit variable costs for the first three months of the year, along with amounts for total fixed overhead costs and selling, general, and administrative (SG&A) costs for the first three months of the year are shown here. Total monthly fixed production costs $1,260,875 Total monthly fixed SG&A costs 216,459 Daily sales and cost data for January 1 to March 31