Linden Company manufactures and sells a single product. Costdata for the product follow:Variable costs per unit:Direct materials. . . . . . . . . . . . . . . . . . . . . . . . . $6Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . .. 12Variable factory overhead . . . . . . . . . . . . . . . . . 4Variable selling and administrative . . . . . . . . . . 3Total variable costs per unit . . . . . . . . . . . . . . . . .$25Fixed costs per month:Fixed manufacturing overhead . . . . . . . . . . . . . $240000Fixed selling and administrative . . . . . . . . . . . .180000Total fixed cost per month . . . . . . . . . . . . . . . . . .$420000The product sells for $40 per unit. Production and sales data forMay and June the first two months of operations are asfollows:Units Units