Exercise 10-14 Expected manufacturing costs for Runner Data Devices are as follows: Variable Costs Fixed Costs per Month Direct material $4.50/unit Supervisory salaries $15,000 Direct labor Variable overhead 2.20/unit Other factory costs 4.00/unit Factory depreciation 11,200 3,350 Estimate manufacturing costs for production levels of 12,000 units, 13,000 units, and 16,000 units per month. 12,000 units 13,000 units 16,000 units Manufacturing costs