4. Expected manufacturing costs for Roberts Widgits are as follows: Variable Costs Fixed Costs per month Direct Materials $4.00/unit Supervisory salaries $100,000 Direct Labor $2.00/unit Factory overhead $350,000 Variable Overhead $1.50/unit Estimate the manufacturing costs if Roberts produces 100,000 widgits in January. (2 point) Estimate the manufacturing costs if Roberts produces 120,000 widgits in February. (2 point)