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		135200
Direct materials		99840
Variable overhead costs		158080
Factory rent	290000
Sales commissions		79040
Administrative salaries	168000
Per unit costs for select rows:
Direct labor	6.50
Direct materials	4.80
Factory rent
Administrative salaries