Expected manufacturing costs for Imperial Data Devices are as follows:

Variable Costs				Fixed Costs per Month
Direct material		$8.00/unit		Supervisory salaries		$17,000
Direct labor		3.50/unit		Factory depreciation		10,500
Variable overhead		1.80/unit		Other factory costs		3,100

Estimate manufacturing costs for production levels of 12,000 units, 15,000 units, and 17,000 units per month.

		12,000 units		15,000 units		17,000 units
Manufacturing costs		$		$		$