Expected manufacturing costs for Ceradyne Data Devices are as follows:

Variable Costs Fixed Costs per Month

Direct material $9.50/unit Supervisory salaries $22,000

Direct labor 2.00/unit Factory depreciation 11,900

Variable overhead 2.10/unit Other factory costs 2,150

Estimate manufacturing costs for production levels of 11,000 units, 12,000 units, and 14,000 units per month.

11,000 units 12,000 units 14,000 units

Manufacturing costs $

$

$