Exercise 18-6 (Part Level Submission) PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,144 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $314 and $210, respectively. 3.144 Production Costs Direct materials Direct labor Utilities Property taxes indirect labor Supervisory salaries Maintenance Depreciation $7,860 18,864 2,201 ,048 4,716 1,991 1,153 2,515