6.1. Complete the table to calculate the total Manufacturing costs: . Variable costs: Direct materials = $18 per unit Direct labor = $7 per unit Variable manufacturing overhead = $9 per unit Fixed costs Manufacturing overhead = $16,000 per quarter Quarter 1 Quarter 2 Quarter 3 Level of Production (in units): 600 Level of Production (in units): 1,500 Level of Production (in units): 2.000 VARIABLE COSTS Direct materials ($18 per unit)............ Direct labor ($7 per unit). Variable manufacturing overhead ($9 per unit)... FIXED COSTS Manufacturing overhead ($16,000 per quarter).............. Total manufacturing costs (Add all of the above costs)