Sandhill's Salsa is in the process of preparing a production cost budget for May. Actual costs in April were: Sandhill's Salsa Production Costs April 2020 20,000 Production Jars of Salsa Ingredient cost (variable) $16,000 Labor cost (variable) 9,600 Rent (fixed) 5,000 Depreciation (fixed) 6,000 Other (fixed) 1,000 Total $37,600