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. Estimate the manufacturing costs if Roberts produces 120,000 widgits in February. 2. Raes Bakery makes apple pies. Raes Bakery plans to bake 2,000 pies in January and 2,500 pies in February. Each pie requires 2 pounds of baking apples. Baking apples cost $0.80 per pound. There will be 400 pounds of apples on hand on the first of January. The company wishes to have 500 pounds of baking apples on hand at the end of January and 300 pounds on hand at the end of February. How many pounds of apples should Raes purchase in January? What is the cost in dollars for the required January purchase of apples? How many pounds of apples should Raes purchase in February