McArthur Company has gathered the following data related to its production process of two of its products for the week ended April 30: Item 2001 #C440 100 $42,000 $100,000 Model Item #B- Quantity produced 60 Unit-level material cost Variable conversion 72.000 300.000 $400,000 cost Total direct costs$114,000 Indirect costs: Indirect manufacturing cost 163,200 272000 Indirect operating 255.000 425.000 cost Total indirect costs 418.200 627.000 7 8 9 McArthur Company has gathered the following data related to its production process of two of its products for the week ended April 30: Item 2001 #C440 100 $42,000 $100,000 Model Item #B- Quantity produced 60 Unit-level material cost Variable conversion 72.000 300.000 $400,000 cost Total direct costs$114,000 Indirect costs: Indirect manufacturing cost 163,200 272000 Indirect operating 255.000 425.000 cost Total indirect costs 418.200 627.000 7 8 9