Manufacturing Cost Budget Assume Carolina Table, a furniture manufacturer located in South Carolina, produces a conference table with the following standard costs: $840 20 $ 860 Unit Costs: Direct materials: Wood: 24 square feet at $35 Hardware kits (screws, etc) Direct labor 0.75 hours at $40 per hour Variable overhead, per unit Total variable costs per unit Fixed costs per month (rent, utilities, supervision) 30 25 $ 915 $91,250 Management plans to produce 250 units in April. Prepare a manufacturing cost budget for April. Carolina Table Manufacturing Cost Budget From the Month of April Direct materials Wood o 0 $ Hardware kits 0 Direct labor 0 0 Variable overhead Fixed manufacturing overhead Total manufacturing costs 0 $ $ 0