Lancer Audio produces a high end DVD player that sells for $1,250. Total operating expenses for July were as follows:
Units produced and sold 140
Component cost $67,000
Supplies 1,680
Assembly Labor 23,500
Rent 2,200
Supervisory salary 5,500
Electricity 250
Telephone 180
Gas 200
Shipping 1,540
Advertising 2,500
Administrative Costs 14,500
Total $119,050
A. Use account analysis to determine fixed cost per month and variable cost per DVD player.