Brief Exercise 170

Cyber Constructions manufacturing costs for August when production was 1,000 units appear below:

Direct material	$12 per unit
Direct labor	$7,500
Variable overhead	6,000
Factory depreciation	9,000
Factory supervisory salaries	7,800
Other fixed factory costs	2,500

Compute the flexible budget manufacturing cost amount for a month when 900 units are produced.

Flexible Budget Manufacturing Cost$