Runner Industrial has estimated that production for the next five quarters will be: Production Information 1st quarter, 2020 40,500 units 2nd quarter, 2020 36,800 units 3rd quarter, 2020 44,200 units 4th quarter, 2020 34,400 units 1st quarter, 2021 42,100 units Runner has overhead costs as follows: Variable Costs Fixed Costs per Quarter Indirect material $3.25 per unit Supervisory salaries $63,000 Indirect labor 2.20 per unit Factory depreciation 33,600 Utilities 0.50 per unit Other 5,300