can be purchased and sold on the outside market at $85 per unit. The following table gives the manufacturing cost per unit in the mining and metals divisions for the year: (Click to view the data.) manufacturing cost. Begin with calculating the operating income for the mining division under each method by entering the appropriate amounts, and then complete the table for the metal division. Data table a Manufacturing overhead costs in the mining division are 20% fixed and 80% variable. b Manufacturing overhead costs in the metals division are 65% fixed and 35% variable