Selling Price Product One-piece swims $80 One-piece swimsuit Direct Materials & Direct Labour Fabric Elastic/Trim Direct Labour (sewing time/machine hours) $15.75 $3.50 1 hour Board short $75 Board sho unit $11.25 $3.00 O. 75 hours Manufacturing Costs $28/hour $1/unit $2/unit $450/month $2,200/year $50,000/ r $4,600/month See below Towel $30 $19.00 $1.25 0.4 hours Beach Umbrella $35 Beach Umbrella $12.20 $0 2.0 hours Other Cost information: Direct Labour Indirect Labour Indirect Materials Utilities Insurance Facto Su ervisor's Sala Administration Staff Wages General Office Expenses Rent Re airs and Maintenance Operating Costs $50/month $5,000/year $2,500/month $1,500/month $1,400/month