14) Maximum Plastics makes granular plastics for sale to the public and the government. Basic cost data for a 100- pound drum of one product called UltraPellet appears below: Chemical A, gals 15 $25.00 Chemical B, gals 35 $27.50 Base material, pound 20 $1.00 100-1b lined drum 1 $51.83 Variable factory overhead is estimated to be $1,200,000 per month, when 1,000,000 pounds of various products are produced. The plant employs 20 chemical workers who typically work 175 hours each per month and are paid $24 per hour. Other workers are classied as indirect and are included in xed overhead. The highly automated plant typically runs 21,000 machine hours per month. The preparation of one 100- pound batch of Ultra-Pellet needs ten minutes of direct labor and 75 minutes of machine time. Fixed manufacturing overhead totals $3,500,000 per month. Forty percent of the xed manufacturing overhead is labor-related costs and the balance is machine-related costs. Assuming normal production levels, what is the amount of variable and xed overhead per drum? [12p0ints]