Preparation of Individual Budgets inventory. The production manager has furnished the following estimates related to manufacturing costs and operating expenses:

$\backslash$table$[[,\backslash$table$[[$Variable$],[($per$],[$unit$)]],$Fixed$],[($total$),,],[$Manufacturing costs:,,$],[$Direct materials,,$],[$A $(4$ lb$.$ @ $$3\mathrm{.}15/$lb$.),$$$12\mathrm{.}60,],[$B $(2$ lb$.$ @ $$4\mathrm{.}65/$lb$.),9\mathrm{.}30,],[$Direct labor $(0\mathrm{.}5$ hours per unit$),7\mathrm{.}50,],[$Manufacturing overhead:,,$],[$Depreciation$,-,$$$7,650$