Nikki started by talking with her parents about some of the estimated sales and costs that they thought would incur for the month of September. Here are some of those estimates: Caramel Total Apple Pies Apples Sales price (per unit) Expected sales units (for September) $25.00 $8.50 17,000 7,500 9,500 Caramel Expected Manufacturing costs: Fixed OH (per month) Total $21,900.00 Apple Pies Apples $17,625.00 $4,275.00 Direct labor (per unit) $3.75 $2.10 Direct materials (per unit) $3.00 $2.00 Variable OH (per unit) $2.25 $0.90 Expected Marketing and admin costs: Fixed costs (per month) $6,675.00 $5,250.00 $1,425.00 Variable costs (per unit) $1.45 $0.35 Additionally, Sally informed her that the farm received a special order to sell their apple pies and caramel apples at the local county fair in September. Sally wanted to sell 3,500 pies and 4,500 caramel apples for a discounted price of $20.00 and $7.50, respectively. With, the number of staff and the size of the bakery, Nikki determined that the maximum capacity for the bakery is 3,800 labor hours a month. At the current projected sale amounts she expects that they'll need 3,205 hours to meet their regular sales volume. After review of the salaries of all the staff, Nikki determined that the average hourly wage was $15.00.