Please ensure that the answers arehighlighted

Unit costs:

Direct materials:

Wood: 11 square feet at $5.........................................$55

Hardware kits (screws, etc).........................................5

$60

Direct labor 0.5 hours at $26 per hour..................................13

Variable overhead, per unit...........................................5

Total variable costs per unit..........................................$78

Fixed costs per month (rent, utilities, supervision)..........................$50,00