1Data Table Variable cost (per bowl) Direct materials Direct manufacturing labor Variable overhead (manufacturing, marketing, distribution and customer service) 3.50 7.00 2.10 $12.60 Total variable cost per bowl Fixed costs Manufacturing $ 18,000 166,800 $ 184,800 $28.00 $ 602,000 40% Marketing, distribution, and customer service Total fixed costs Selling price Expected sales, 21,500 units Income tax rate