XYZ Company, which has only one product, has provided the following data concerning its most recent month of operations $ 92 300 5,900 6,000 200 Selling Price per unit Units in beginning inventory Units produced Units sold Units in ending invento Variable cost per unit: Direct materials Direct labor Variable manufacturing overhead2 Variable selling and administrative$11 Fixed costs: Fixed manufacturing overhead Fixed selling and administrative $36,000 $ 39 19 $ 88,500 The company produces the same number of units every month, although the sales in units vary from month to month. The company's variable costs per unit and total fixed costs have been constant from month to month