Department Wafer Fab Wafer Test ICA DWB ICA MTF IC Test Current utilization 55% 60% 75% 75% 70% Direct labor cost $2.348.377 $2.608.917 $2.341.970 $4.189.427 $4.039.746 Variable manufacturing overhead $6.790.974 $6.496.947 $4.023.729 $6.322.543 $7.150.508 Fixed manufacturing overhead Equipment depreciation $2,355,003 $2,515,422 $698.374 $600.719 $2,287.558 Building depreciation etc. $776.394 $360.251 $120.077 $142.785 $312.382 Other facility costs $2.866.907 $1.032.156 $95.381 $960.042 $960.042 Other costs $12.779.854 $6.664.027 $4.526.340 $6.542.842 $6.498.655 Total fixed manufacturing overhead $18.778.158 $10.571.856 $5.440.172 $8.246.388 $10.058.637 Total manufacturing overhead $25,569,132 $17.068.803 $9.463.901 $14.568.931 $17.209,145