Direct labor 0.5 hours at $36 per hour Wood: 11 square feet at $25 Hardware kits (screws, etc) $275 15 $290. 18 10 Total variable costs per unit $318 $75,000 Variable overhead, per unit Fixed costs per month (rent, utilities, supervision) Management plans to produce 9,000 units in April 2017. Prepared a manufacturing cost budget for April 2017. Hubert Products Manufacturing Cost Budget From the Month of April 2017 Direct materials Wood $ Hardware kits $ Direct labor Variable overhead Fixed manufacturing overhead Total manufacturing costs $