Other relevant information Volume expected units sold Manufacturing cost Direct materials Prints (expected average cost for each of the 3 categories) Frame and glass Picking time per item Matting and framing time Manufacturing Overhead Budget Supervisory salary Factory rent Equipment rent (framing & matting Unframed 80 goo S12 minutes @ S12 per Steel framed (no matting) 15000 10 minutes@ S 12 per hour 20 minutes @ S21 per 100000 130200 50 DOO 20 DOO 10000 50000 1 IDOO 4 goo 375200 Wcxyd framed (matting) 7 ,ooo $20 $6 10 minutes $12 hour 30 minutes @ $21 hour equipment) Utilities Information technology Building maintengnc,p Equipment maintenance Budgeted total manufturing overhead Cost