Data Variable cost (per bowl) Direct materials $ 3.50 Direct manufacturing labour 7.00 Variable overhead (manufacturing, marketing, distribution and 3.10 customer service) $ 13.60 Total variable cost per bowl Fixed costs Manufacturing 15,000 270,600 Marketing, distribution, and customer service $ 285,600 Total fixed costs Selling price Expected sales, 21,000 units Income tax rate $ 34.00 $ 714,000 40% Print Done - X r re