Manufacturing Cost Budget Hubert Products produces a product with the following st Unit Costs: Direct materials: Wood: 11 square feet at $25 $275 Hardware kits (screws, etc) 15 $ 290 Direct labor 0.5 hours at $36 per hour Variable overhead, per unit Total variable costs per unit $ 318 Fixed costs per month (rent, utilities, supervision) $75,000 Management plans to produce 9,000 units in April 2017. Prepared a manufacturing cost budget for April 2017. Hubert Products Manufacturing Cost Budget From the Month of April 2017 Direct materials Wood Hardware kits Direct labor Variable overhead Fixed manufacturing overhead Total manufacturing costs