Best Cola spends $2 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. Fixed manufacturing overhead costs $6 million per year. The plant, which is currently operating at only 75% of capacity, produced 5 million units this year. Management plans to operate closer to ful capacity next year, producing 20 million units. Management doesn't antic ate any changes in the prices it pays or materals, labor, and manufacturing overhead. Read the reguirements Requirement 1. What is the current total product cost (for the 15 million units), including fixed and variable costs? Determine the formula, then calculate the current total product cost (for the 15 million units), including fixed and variable costs. Total fixed costs Total variable costs Total product costs million 90 96 million