Data Table 1 Sales price per unit: current monthly sales volume is 130,000 units) Variable costs per unit: ...$20.00 Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expenses .. . . .. . . . . . . . . .. . . . . . . . . . $1.80 6.70 7.00 2.00 Monthly fixed expenses: $ 102,300 $187,800 Fixed manufacturing overhead Fixed selling and administrative expenses