Vaughn Products Ltd. has just created a new division to manufacture and sell DVD players. The facility is highly automated and thus has high monthly fixed costs, as shown in the following schedule of budgeted monthly costs. This schedule was prepared based on an expected monthly production volume of 2,040 units. Manufacturing costs Variable costs per unit Direct materials Direct labour Variable overhead Total fixed overhead $30 38 9 71,400 Selling and administrative costs Variable Fixed During August 2022, the following activity was recorded: Units produced Units sold Selling price per unit 4% of sales $45,200 2,040 1,890 $185