Amanufacturing company that produces a single product has provided the following data concerning its most recent month of operations: units in beginning inventory 0 units produced 7,300 units sold 7,200 units in ending inventory 100 variable costs per unit: direct materials $29 direct labor $49 variable manufacturing overhead $5 variable selling and administrative $4 fixed costs: fixed manufacturing overhead $94,900 fixed selling and administrative $79,200