Prior to the first month of operations ending July 31, 2016, Muzenski Industries Inc. estimated the following operating results Sales (28,800 x $80) 2Manufacturing costs (28,800 units): 3 Direct materials 4 Direct labor 2,304,000.00 1,267,200.00 316,800.00 72,800.00 21,760.00 28,800.00 35,800.00 aable factory overhead Fixed factory overhead Fixed selling and administrative expenses 8Variable selling and administrative expenses The company is evaluating a proposal to manufacture 36,000 units instead of 28,800 units, thus creating an ending inventory of 7,200 units. Manufacturing the additional units will not change sales, unit variable factory overhead costs, total fixed factory overhead cost, or total selling and administrative expenses