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Instructions 1 Sales 2 Manufacturing costs: $10,800,000.00 3 Direct materials $6,400,000.00 4 Direct labor 5 Variable manufacturing cost 6 Fixed manufacturing cost 1,60000.00 1,280,000.00

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Instructions 1 Sales 2 Manufacturing costs: $10,800,000.00 3 Direct materials $6,400,000.00 4 Direct labor 5 Variable manufacturing cost 6 Fixed manufacturing cost 1,60000.00 1,280,000.00 320,000.00 9,600,000.00 7 Selling and administrative expenses: 8 Variable $1,080,000.00 9 Fixed 180,000.00 1,260,000.00

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