5297 Manufacturing Cost Budget Hubert Products produces a product with the following standard costs: Unit Costs Direct materials: Wood: 11 square feet at $27 Hardware kits (screws, etc) 17 5 314 Direct labor 0.5 hours at 540 per hour Variable overhead, per unit Total variable costs per unit Fixed costs per month (rent, utilities, supervision) $75,000 20 12 $ 346 Management plans to produce 9,000 units in April 2017. Prepared a manufacturing cost budget for April 2017. Hubert Products Manufacturing Cost Budget From the Month of April 2017 Direct materials Wood Hardware kits Direct labor 0 x Variable overhead 0x Fixed manufacturing overhead Total manufacturing costs $ 0 X 0 x $ 0 x 0 X $ 0X Check