Stronghold Vaults Company manufacturers vaults for safekeeping. For the year ended December 31, 2014, the following information was available regarding production for the year: 10,000 Beg. Inventory The actual quantity of vaults manufactured 20,000 Actual quantity of vaults sold in the year 22,000 Ending inventory Actual costs incurred as follows (fill in blanks before moving on) Manufacturing Costs Cost Per Unit for 20,000 manufactured Variable Absorption Tota Method Method Manufacturing Costs Amount V Direct materials 2,200,000 1,500,000 V Direct labor Total variable direct costs 3,700,000 252,000 Vindirect Materials 375,000 V Indirect labor 100,000 v Machinery repairs 105,000 75% V Utilities Total variable FOH costs 832,000 36,000 F Depreciation 184,000 F Rent 25% F Utilities 35,000 Total fixed FOH costs 255,000 Total FOH costs 1,087,000 4,787,000 Total manufacturing costs Selling and Administrative Costs Cost per Unit for 22,000 sold Tota Selling expenses: 1.00 V Sales commissions 105,000 F Sales salaries 36,400 F Store rent 12,600 F Store utilities Administrative expenses: 0.35 V Administrative salaries overtime 112,000 F Administrative salaries 28,000 F Office rent 9,100 F Office utilities