ABC Company manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 700 units and 1,400 units. Assume that $700 of the factory maintenance cost was fixed cost. Cost 700 units 1,400 units Depreciation: plant equipment 8.000 8,000 Direct labor 3,000 6.000 Direct material 8.000 16,000 Factory maintenance 1,700 2.700 Indirect labor 2,000 4.000 Plant manager salaries 35,000 35.000 Property taxes on plant 10,000 10,000 Based on the above, when the company produces 700 units, total variable costs will be: *