Fixed manufacturing cost

Company produces one product. Production and total cost data are: production volume for month 1 is 9500 units and month 2 is 11000 units. Direct materials are $575700 for month 1 and $666600 for month 2. Direct labor is $156750 for month 1 and $181500 for month 2. Mfg overhead is $1009000 for m…