140 PUMILS lulal) Problem 1 Doran Technologies produces a single product. Expected manufacturing costs are as follows: Variable costs Direct materials $4.00 per unit Direct labor $1.20 per unit Manufacturing overhead $0.95 per unit Fixed costs per month Depreciation $ 6,000 Supervisory salaries 13,500 Other fixed costs 3,850 Estimate manufacturing costs for production levels of 25,000 units, 30,000 units, and 35,000 units per month. (10 pts)