tor sells athletic equipment. The company began operations on August i, 2016, and operated at 100% of capacity (45,100 units) during the first month, creatrg an ending inventory of 4,100 units. During Sept expenses were as folloves: mandfacturing costs and selling and administrathe Number of UnitTotal Cost Cost Units Variable 4,100 $34.00 $139,400 53,300 $47.00 $192,700 4,100 13.00 Total Variable 41,000 534.00 $1,394,000 Fixed 41,00014.30586,300 Total Selling and Variable 762.190 356.300 $1.118490 for September. 05 PM