Zurgot Inc. has just organized a new division to manufacture and sell specially designed computer tables, using select hardwoods. The divisions monthly costs are shown in the schedule below:

2. 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: $ 178 $13 $433,590 Direct materials Variable manufacturing overhead Fixed manufacturing overhead costs (total) Variable Fixed (total) Selling and administrative costs: 15 % of sales $272,670 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 $496 each. During the first month of operations, the following activity was recorded: Units produced Units sold 3,210