Complete the following table:

Round all per unit amounts to the nearest penny (2 places to the right of the decimal point.) Round total cost amounts to the nearest dollar.

	January	February
Units produced and sold	16000	20800
Total costs:
Direct labor		245440
Direct materials		87360
Variable overhead costs		108160
Factory rent	130000
Sales commissions		101920
Administrative salaries	138000
Per unit costs for select rows:
Direct labor	11.80
Direct materials	4.20
Factory rent
Administrative salaries