Sheldon Company manufactures and sells a single product. The following costs are incurred to produce and sell the product. Variable costs per unit: Manufacturing: Direct materials $4.00 Direct labor $2.00 Variable manufacturing overhead $1.50 Variable selling and administrative $1.00 Fixed costs per month: Fixed manufacturing overhead $25,000 Fixed selling and administrative $13,000 The selling price is $20 per unit. The company budgets to produce 5,000 units in April and 4,000 units in May. During April, the company produced 5,000 units and sold 4,500 units. During May, the company produced 4,000 units and sold 4,500.