2, calculate the total monthly cost: the total monthly cost including fixed costs and variable costs, of which the fixed costs for the monthly expenses of 32,000, variable costs for the costs associated with sales, such as the cost of raw materials, labor costs, utilities and so on. If we assume that the variable cost is 40% of sales, the total cost per month is 55,000 * 40% = 22,000 + 32,000 = 54,000 per month.
3. Calculate the monthly profit: the monthly profit is equal to the total revenue minus the total cost, i.e., 55,000 - 54,000 = 0.1 million (10,000 yuan).