4 5 Hallday Company manfactures chocolate chip cookies. The company currently produces and sell 6 20,500 boxes of cookles each month. The company has provided the following data: 7 8 Advertising $1,000 9 Bakery manager's salary $3,000 0 Depreciation on factory equipment $2,500 1 Depreciation on office equipment $1,500 2 Maintenance for bakery building $1,800 3 Office supplies $500 4 Property taxes $3,000 Raw materials (flour, chocloate, sugar, e $10,000 Sales commissions $10,000 Utilities for bakery building $1,000 Wages for bakers $20,000 Wages for line staff (package cookies) $30,000 The accountant for Hallday has noticed maintenance costs for the bakery have a fixed component of $850 and utilities for the bakery building has a fixed component of $200 per month. 5 Variable a for each of these cost items, complete the table identifying the appropriate cost category. Cost Type Fixed Advertising $1,000 Bakery manager's salary $3,000 Depreciation on factory equipment $2,500 Depreciation on office equipment $1,500 Maintenance for bakery building $1,800 Office supplies $500 Property taxes $3,000 Raw materials (flour, chocloate, sugar, e $10,000 Sales commissions $10,000 Utilities for bakery building $1,000 Wages for bakers $20,000 Wages for line staff (package cookies) $30,000 TOTAL $ 84,300 b Calculate manufacturing variable costs per unit for Hallday. cookies as they believe there is demand for this product. A piece of equipment they would need to increase production has become available, which would add $500 per month to depreciation on factory equipment. Complete the first step of their analysis by calculating total manufacturing costs with the new level of production per month