The cost of manufacturing 19: \begin{tabular}{lr} Materials & $9,555 \\ Labour & 30,030 \\ Variable overhead & 22,035 \\ Fixed overhead & 43,000 \\ Total & $104,620 \\ \hline \end{tabular} The cost of manufacturing 19: \begin{tabular}{lr} Materials & $9,555 \\ Labour & 30,030 \\ Variable overhead & 22,035 \\ Fixed overhead & 43,000 \\ Total & $104,620 \\ \hline \end{tabular}