Materials Cost(Complete Per Pizza) Dough Shells = $.12 Sauce Package = $.20 Cheese Package = $.08 Meat Package = $.30 Assembly Package = $.04 Labor Costs(Estimated) Direct Labor Rate = $7.50/hour(plus $2.50/hour fringe benefits) Indirect Labor/Month(including fringe) Supervisor = $3,000 Other indirect labor = $2,000 Overhead Costs(estimated, per month) Rent on Production Facility = $1000 Utilities = $1,475 Other Overhead Indirect Materials = $2,500 Maintenance = $1,000 Quality Inspection = $2,000 Equipment (lease) = $2,500 Selling and Administrative Costs (estimated, per month) Administrative salaries = $4,000 Salaries of sales staff = $5,000 Product promotion and advertising = $2,000 Utilities and insurance = $500 Lease of office furniture and equipment = $800 First year, 346,664 pizzas were estimated. 336,033 pizzas were actually produced. Direct material costs were $248,664 and direct labor costs were $840,082 for 84,000 hours worked. Estimated overhead costs for the year were $191,700, while actual overhead was $193,000