During the Month of April, Sands Co. produces and sells 5.000 beach chairs. Its current factory equipment setup can produce up to 20.000 chairs per month Sands is expecting an increase in demand because of the upcoming summer season it expects to produce and sell 18,000 beach chairs in May. The information below is for the month of Apr Costs have been labeled as either variable (Vor fixed (F). Information for April Factory utilities (V) $11.000 Depreciation on factory equipment (F) 25.000 Rent on factory building (F) 12,000 Advertising costs (F) 6.000 Factory manager salary(F) 10,000 Direct factory labor (V 9.000 Once salaries (F) 30.000 Insurance on factory building and equipment (F) 800 Direct materials used (V) 17.000 Indirect materials and supplies used in production (V) 4.000 Shipping costs to customers 1000 Other selling and administrative expenses (V) 2.000 Based on the information for April, inventoriable manufacturing costs for May would be how much per har $16.07 5230 $2546 $11.26 OO