Exercise 10-14

Expected manufacturing costs for Imperial Data Devices are as follows:

Variable Costs	Fixed Costs per Month
Direct material	$10.00/unit	Supervisory salaries	$20,000
Direct labor	2.50/unit	Factory depreciation	11,000
Variable overhead	2.70/unit	Other factory costs	2,300

Estimate manufacturing costs for production levels of 12,000 units, 15,000 units, and 18,500 units per month.

12,000 units	15,000 units	18,500 units
Manufacturing costs	$	$	$