NOP Manufacturing produces chemical products. Calculate the direct costs, fixed costs, variable costs, and total operating costs for producing 500 units based on the following data:

• Direct materials: $30,000
• Direct labor: $20,000
• Factory rent (fixed): $15,000 per month
• Utilities (variable): $1,200 per month plus $2.50 per unit
• Depreciation (fixed): $18,000 annually
• Other operating expenses (variable): $800 plus $3 per unit.