The following information is for S&P Enterprises for the month of September: Direct materials $82,000 $51,000 Direct labor Variable manufacturing overhead $32,000 Fixed manufacturing overhead $30,000 Variable selling expense $16,000 Fixed selling expense Variable administrative expense Fixed administrative expense $15,000 $9,000 $18,000 Total fixed cost for the month of September was $ whole number) (Enter your answer as a The following information is for S&P Enterprises for the month of July: $76,000 $40,000 Variable manufacturing overhead $25,000 Fixed manufacturing overhead $30,000 Variable selling expense $12,000 Fixed selling expense $15,000 Variable administrative expense $6,000 Fixed administrative expense $18,000 Direct materials Direct labor Total conversion cost for the month of July was: