Exhibit 1 contains information related to FinePrint's monthly operating costs for the company's current activity level of 150,000 brochures per month. The company typically priced its printing services at an average of $17 per I 00 brochures printed. Historically, Johnson had encountered little variation in pricing from job to job, although occasionally, special situations did arise. He wondered how he should handle those special situations. He didn't have a "rule of thumb" he could apply, but he wished he could find one.

The monthly costs shown below are from Exhibit 1 in the case, assuming printing volume is 150,000 brochures.
Your assignment is to compute the amounts in the highlighted cells.
Number of units:
Volume (# of brochures)	150,000			120,000
# brochures in each unit
# of units
	Cost per 100	Monthly costs at		Cost per 100	Monthly costs at
	brochures	150,000 volume		brochures	120,000 volume
Manufacturing costs:
Direct material, variable		$6,000
Direct labor, variable		1,500
Direct labor, fixed		3,000
Manufacturing overhead, variable		1,500
Manufacturing overhead, fixed		3,375
Total manufacturing costs		$15,375
Nonmanufacturing costs:
Marketing, variable		$1,500
Marketing, fixed		1,875
Corporate, fixed		3,750
Total nonmanufacturing costs		$7,125
Total costs		$22,500
Variable manufacturing costs per unit
Variable nonmanufacturing costs per unit
Fixed manufacturing costs per unit
Fixed nonmanufacturing costs per unit

Complete the highlighted cells in column B to represent cost per unit (where one unit is 100 brochures). Use Excel formulas and feed data from cells, as appropriate.