Melissa Bright Jewelry, Inc. Rawmaterial costs Quantity (oz.): Per oz. $ 3.85 Raw material per unit: 1.00 Direct labor costs Time to manufacture one unit: Direct labor hourly rate: Employment tax Benefits 15 minutes $ 15.00 per hour 7.65% of wages 8% of wages $ $ $ $ $ $ $ 8,700 fixed per month 830 fixed per month 250 fixed per month 4,300 fixed per month 3,500 fixed per month 0.50 per unit 2,100 fixed per month Other monthly costs: Factory rent Insurance w Water plant Plant manager salary (incl. taxes and benefit) Administrative salary (incl. taxes and benefit) Supplies Janitor and custodian fees Utility: : Historial utility costs January February March March April May June July July August September October November December production quantity 3,550 $ 3,360 2450 2,640 2,605 2,740 2,780 . 2,450 2,660 2,450 2,330 2,100 Charges 59,048.78 55,467.75 45,164.99 46,699.43 45,591.32 012 47,346.01 - 51,357.37 46,396.82 49.769.92 43,922.66 42,369.19 39,493.46 $ 48 Requirement 1: Per unit Sales price Direct material costs Direct labor costs Variable MOH Total variable cost Contribution Margin Fixed MOH Breakeven units Requirement 2: Required profit $ 82,350 Target production units Requirement 3: Fixed unit of sales 3,000 Target unit sales price