gallatin county motors inc. assembles and sells snowmobile engines. the company began operations on july 1 and operated at 100% of capacity during the first month. the following data summarize the results for july: sales (19,500 units) $2,145,000 production costs (25,000 units): direct materials $1,017,500 direct labor 487,500 variable factory overhead 245,000 fixed factory overhead 162,500 1,912,500 selling and administrative expenses: variable selling and administrative expenses $296,400 fixed selling and administrative expenses 114,800 411,200 if required, round interim per-unit calculations to the nearest cent. question content area