Exercise 19-6 PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 4,440 units. The utlities and maintenance costs are mxed costs. The fixed portions of these costs are $444 and $296, respectively Production in Units 4.440 Direct materials Direct labor Utilities Property taxes Indirect labor Supervisory salaries $13,100 26,640 3,108 ,480 6,660 2,812 ,628 3,552