Problem 6-210 Nesman Company, which has only one product... Nesman Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price 122 375 Units in beginning inventory Units produced 6,800 6,680 Units sold 495 Units in ending inventory Variable costs per unit: Direct materials 47 Direct labor 20 Variable manufacturing overhead Variable selling and administrative 21 Fixed costs: 115,600 Fixed manufacturing overhead 86,840 Fixed selling and administrative The company produces the same number of units every month, although the sales in units vary from month to month. The companys variable costs per unit and total fixed costs have been constant from month to month