ozier Company produced and sold $1,000$ units during its first month of operations. It reported the following costs and expenses for the month:

Direct materials $ $77,000$

Direct labor $ $39,000$

Variable manufacturing overhead $ $18,200$

Fixed manufacturing overhead $30,400$

Total manufacturing overhead $ $48,600$

Variable selling expense $ $13,600$

Fixed selling expense $21,200$

Total selling expense $ $34,800$

Variable administrative expense $ $4,800$

Fixed administrative expense $26,600$

Total administrative expense $ $31,400$

Required: