=+2-20 K Calculating and interpreting manufacturing unit costs OBJECTIVES 1, 2 Green Office Products (GOP) produces three different paper products at its manufacturing plant: Supreme, Deluxe and Regular. Each product has its own dedicated production line at the plant. It currently uses the following three-part classification for its manufacturing costs: direct materials, direct manufacturing labour and manufacturing overhead costs. Total manufacturing overhead costs of the plant in July 2014 are $150 million ($15 million of which are fixed). This total amount is allocated to each product line on the basis of the direct manufacturing labour costs of each line. Summary data (in millions) for July 2014 are as follows: