A company is manufacturing building bricks and fire bricks. Both production require two processes. Brick forming and Heat treatment. The requirements for the two bricks are:

	Building Bricks	Fire Bricks
Forming per 100 bricks	3 hours	2 hours
Heating treatment per 100 bricks	2 hours	5 hours
Total cost of the two departments in one months were:
Forming	$ 21 200
Heat treatment	$ 48 800
Units produced during the month was:	130 000	70 000

Require:

Prepare statement of manufacturing costs for the two types of bricks.