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	25200
Total costs:
Direct labor		501480
Direct materials		151200
Variable overhead costs		88200
Factory rent	180000
Sales commissions		110880
Administrative salaries	171000
Per unit costs for select rows:
Direct labor	19.90
Direct materials	6.00
Factory rent
Administrative salaries