The following data were obtained from the financial records of Sonic Hedgehog Inc. January sales (units) 10,000 Sales price per unit Direct materials (per unit) COCB. Direct labor (per unit) Manufacturing overhead (per month) Administrative salaries (per month) ssssss $ 9.50 $ 2.85 $ 0.50 15,000 x 5 $ 23,400 x 3 Marketing expense SEA Sales commissions 555 Rent expense on office building (per month) $ Depreciation on office building (per month) $ Utilities (per month) Taxes 3%* 4%* 2,800x3 $ 400