Michigan Manufacturing, Inc. produces two types of products, standard and deluxe in its Washtenaw County plant. The accounting system classifies costs into direct (DM and DL) and indirect (overhead). Total manufacutring overhead costs for the month of January were $225,000, of which $175,000 was fixed. Overhead is allocated to the two product lines on the basis of DL costs. Data for January 2021 is presented below.

					January 2021
					standard	deluxe	total
number of units produced and sold					4,100	2,200	6,300
total direct material (DM)					$81,000	$63,000	$144,000
total direct labor (DM)					$46,000	$91,000	$137,000
total variable overhead (VOH)							$50,000
total fixed overhead (FOH)							$175,000
total manufacturing cost							$506,000

In February, sales volume is expected to increase by 10% for the standard product and decrease by 15% for the deluxe product. Complete the template below for the total costs of each product line. (4 points)

standard

deluxe

change in units produced and sold

10.0%

-15.0%

January 2021

standard

deluxe

total

number of units

total direct material (DM)

total direct labor (DM)

total variable overhead (VOH)

total fixed overhead (FOH)

total manufacturing cost

Please show calculations