The following data are available from the accounting records of Suwanee Co. for the month ending May 31,2003. 17,000 units were manufactures and sold during the accounting period at the price of $60 per unit. There was no beginning inventories and all units were completed. Cost Total Cost Number of Units Units Cost Manufacturing Costs: Variable 442,000 17,000 $26 Fixed 170,000 17,000 $10 Total 612,000 $36 Selling and Administrative expenses Variable($2 per unit sold) 34,000 Fixed 32,000 Total 66,000