50,000 0.520 0.052 1.026 75,000 0.520 0.051 0.989 Volume (square yards) 100,000 125,000 0.520 0.520 0.049 0.049 0.979 0.962 Raw materials Materials spoilage Direct labor Department overhead: Direct Indirect General overhead Factory cost Selling and administrative Total Cost 0.568 1.240 0.308 3.714 1.671 5.385 0.544 0.827 0.297 3.228 1.453 4.681 0.524 0.620 0.294 2.986 1.344 4.330 0.520 0.496 0.289 2.836 1.276 4.112 50,000 0.520 0.052 1.026 75,000 0.520 0.051 0.989 Volume (square yards) 100,000 125,000 0.520 0.520 0.049 0.049 0.979 0.962 Raw materials Materials spoilage Direct labor Department overhead: Direct Indirect General overhead Factory cost Selling and administrative Total Cost 0.568 1.240 0.308 3.714 1.671 5.385 0.544 0.827 0.297 3.228 1.453 4.681 0.524 0.620 0.294 2.986 1.344 4.330 0.520 0.496 0.289 2.836 1.276 4.112