Problems 30. Tire and Spoke Manufacturing currently produces 2,000 bicycles per month. Total capacity is 3,000 units. The following per unit data apply for sales to regular customers: Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs per unit $60.00 5.00 14.50 12.45 91.95 Compute total manufacturing cost per unit when 3,000 bicycles are produced. Example of Answer: 43.30 Two decimal points and no space, dollar sign, or comma. 31. The following displays Logan Company's operation results at a volume of 20,000 units. Production capacity is 30,000 units. Sales Variable Costs Fixed Costs Net Profit $600,000 (300,000) (180,000) 120,000 If Logan increases sales volume by 4,000 units, what would be net profit? Example of Answer: 4350 No space, dollar sign, or decimal points