The following information is for S&P Enterprises for the month of July: Direct materials $76,000 Direct labor $40,000 $25,000 $30,000 Variable manufacturing overhead Fixed manufacturing overhead Variable selling expense Fixed selling expense Variable administrative expense Fixed administrative expense Total fixed cost for the month of July was $12,000 $15,000 $6,000 $18,000 D

The following information is for S\&P Enterprises for the month of July: Iotal fixed cost for the month of July was