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	14000	12600
Total costs:
Direct labor		108360
Direct materials		107100
Variable overhead costs		69300
Factory rent	160000
Sales commissions		25200
Administrative salaries	114000
Per unit costs for select rows:
Direct labor	8.60
Direct materials	8.50
Factory rent
Administrative salaries