Bubbly Soda spends $2 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. Fixed manufacturing overhead coets $7 million per year. The plant, which is arrently operas gatonly 75% ofcapacity, produced 25 mln unts ths year Management plans to operate doser to Micagoly next yer producing 3 milion un ts. Management doesn't ont poto ar ychanges in he prices it pays for materials, labor, and manufacturing overhead