Delete Row $ Petrone Conditional Formats B C D E F G H Simon Manufacturing is a company that produces a single product. The company keeps very detailed records of manufacturing activities from which the following information has been extracted: July-Low August-High Number of units produced 8,000 11,000 Cost of goods manufactured $ 192,000 $ 284,000 Work in process, beginning $ 11,000 $ 41,000 Work in process, ending $ 16,000 $ 24,000 Direct materials cost per unit $7 $7 Direct labour cost per unit $ 12 $ 12 Total manufacturing overhead cost $ 45,000 $ 58,000 The company's manufacturing overhead cost consists of both variable and fixed cost elements. To have data available for planning, management wants to determine how much of the overhead cost varies with the number of units produced versus how much is fixed per month. Using the high-low method, what would be the cost of goods manufactured if 9,000 units are produced? (Show your work on the Answer sheet)