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10,000 Units 20,000 Units Indirect labour $5,000 $10,000 Property taxes $3.000 $3,000 Direct labour $15,000 $30,000 Direct materials $20,000 $40,000 Depreciation $8,000 $8,000 Utilities $2,500

10,000 Units 20,000 Units

Indirect labour $5,000 $10,000

Property taxes $3.000 $3,000

Direct labour $15,000 $30,000

Direct materials $20,000 $40,000

Depreciation $8,000 $8,000

Utilities $2,500 $4,000

Maintenance $6,000 $7,500

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