Outdoen t te manulactures showboaidh its cout of makng 1 , poo tenshgs is as lolows TII (Cick the kon bo vim tie conts) per binding Read the isqurements pacuitheses in the Deterence colush when the coys te mate exceeds the cent is bur?) becton Decsion Direct materials $17,500 Direct labor. 3,000 Variable manufacturing overhead ..... 3,230 Fixed manufacturing overhead 7,050 Total manufacturing costs $30,780 Cost per pair ($30,7801,900).$16.20