Manufactured Snowboard Purchased Inline Skates Bindings Inline Skates (pair) (pair) (pair) Selling Price $98 $60 $98 Cost per unit Purchase cost I $75 Direct material 20 20 Variable machine operating cost ($16 per machine hour) 24 8 - Variable and fixed manufacturing overhead (allocation base: machine hours) 18 6 Variable marketing and administrative cost 9 8 4 . Fixed manufacturing overhead costs of $30,000 are not affected by the product-mix decision. . Fixed manufacturing overhead costs are allocated to products based on a machine- hour rate, which is calculated by dividing total fixed manufacturing overhead costs of $30,000 by machine-hour capacity. . Fixed marketing and administrative costs of $60,000 are not affected by the product- mix decision