2- 30 Mighty Muffler, Inc. operates an automobile service facility that specializes in replacing mufflers on compact cars. The following table shows the costs incurred during a month when 600 mufflers were replaced.

During 20x1, the company purchased $250,000 of raw material and spent $400,000 on direct labor.

Manufacturing overhead costs were as follows:

Required: Fill in the missing amounts, labeled (a) through (o), in the table

Muffler Replacements 500 600 700 $42,000 30,000 $72,000 Total costs: Fixed costs.. Variable costs.. Total costs Cost per muffler replacement: Fixed cost..... Variable cost... Total cost per muffler replacement... | = - 10T-|- |-|-|- |