02-05. Shuster Industries manufactures baseballs and identified the following costs associated with their manufacturing activity (V = Variable; F = Fixed). The following information is available for the month of June when 25,000 baseballs were produced, but only 23,500 baseballs were sold. Power to run plant equipment (V) $25,000 Other selling costs (V) $149, 150 Indirect labor (F) $50,000 Property taxes on building (F) $12,500 Marketing costs (V) $30,000 Factory Supervisor salaries (F) $125,000 Direct materials used (V) $500,000 Depreciation on plant equipment (F) $68,000 Shipping costs to customer (V) $48,800 Indirect material and supplies (V) $37,500 Direct labor (V) $250,000 Administrative salaries (F) $300,000 Insurance on factory building (F) $62,500 Utilities, factory (V) $50,000 General office costs (F) $48,000 Required: Compute the following amounts for July, assuming 30,000 baseballs were produced and sold: (Assume normal production ranges from 15,000 to 40,000 baseballs) (a) Total manufacturing costs. (b) Total conversion costs. (c) Period costs per unit. (d) Full costs per unit