Manufacturing Cost Budget Hubert Products produces a product with the following standard costs: Unit Costs: Direct materials Wood: 11 square feet at $23 $253 Hardware kits (screws, etc) 13 266 Direct labor 0.5 hours at $32 per hour 16 Variable overhead, per unit $290 Total variable costs per unit 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