187 points Mary's Mugs produces and seas various types of ceramic mugs. The business began operations on January 1, year 1, and its costs incurred during the year include these: Variable costs on mugs produced): Direct materials Direct manufacturing labor costs 2.600 19,370 ring oosts 2,410 12,900 On December 31, year 1. direct materials consisted of 2 600 pounds of material. Production in that year was 13,000 mugs. prioes and unit variable remained constant during the goods inventory was $4.200 on December 31, year 1 Each finished mug requires 0,4 year 1 was $40,700 Finished pounds of material. (Do not round