Zurgot Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. The division's monthly costs are shown in the schedule below: Manufacturing costs: Variable costs per unit: Direct materials 161 Variable manufacturing overhead 10 Fixed manufacturing overhead costs (total) $454, 230 Selling and administrative costs: 43:32 Variable 10 % of sales Fixed (total) $315, 180 Zurgot regards all of its workers as full-time employees, and the company has a long-standing no-layoff policy. Furthermore, production is highly automated. Accordingly, the company includes its labour costs in its fixed manufacturing overhead. The tables sell for $430 each. During the first month of operations, the following activity was recorded: Units produced 4, 635 Units sold 3, 790