Deluxe Yard Art manufacturers and sells high-end metal lawn statues. The selling price per statue is $200.Fixed costs include insurance of $300 and administrative cost of $800, direct costs of $82 per unit ($47 direct material; $35 direct labor), and step costs of $420 for every 30units. Deluxe expects to produce 53 units.

Required

a. Indicate the following total costs for producing 53 units.

Total Fixed Costs ________________

Total Variable Costs ______________

Total Step Costs _________________

Total Costs ______________________

b. If Deluxe anticipates increasing volume by 10 units, what is the net effect of the additional sales?