17 of Dimplification manufactures high-tech cell phones. Digital Amplification products have a policy of adding a 30% markup to full costs and currently has excess capacity. The following information pertains to the company's normal operations per month: Output units 10,000 phones Machine-hours 8,000 hours Direct manufacturing labor-hours 5,000 hours Direct materials per unit Direct manufacturing labor per hour Variable manufacturing overhead costs $25 $15 $175,000