Expected manufacturing costs for Crown Point Data Devices are as follows:

Variable Costs				Fixed Costs per Month
Direct material		$7.50/unit		Supervisory salaries		$13,000
Direct labor		4.50/unit		Factory depreciation		10,600
Variable overhead		1.50/unit		Other factory costs		3,400

Estimate manufacturing costs for production levels of 13,000 units, 14,500 units, and 18,500 units per month.

		13,000 units		14,500 units		18,500 units
Manufacturing costs		$		$		$