Budgeted Production Costs at Various Production Volumes

6.1. Complete the table to calculate the total Manufacturing costs:

Variable costs:

Direct materials = $22 per unit

Direct labor = $10 per unit

Variable manufacturing overhead = $12 per unit

Fixed costs

Manufacturing overhead = $18,000 per quarter

Quarter 1 Quarter 2 Quarter 3 Level of Production (in units): 600 Level of Production (in units): 1,500 Level of Production (in units): 2,000 VARIABLE COSTS Direct materials ($22 per unit)........... Direct labor ($10 per unit)... Variable manufacturing overhead ($12 per unit).... FIXED COSTS Manufacturing overhead ($18,000 per quarter).. Total manufacturing costs (Add all of the above costs)