Expected manufacturing costs for Canarie Data Devices are as follows:

Variable Costs				Fixed Costs per Month
Direct material		$7.00/unit		Supervisory salaries		$21,000
Direct labor		3.00/unit		Factory depreciation		11,800
Variable overhead		2.30/unit		Other factory costs		2,800

Estimate manufacturing costs for production levels of 14,000 units, 17,000 units, and 20,500 units per month.

		14,000 units		17,000 units		20,500 units
Manufacturing costs		$		$		$