The following are the expected costs for direct materials, direct labor and manufacturing overhead: M l Overhead January $12x'unit $157unit $7,500 + $2.60 per unit produced February $127unit $157unit $7,500 + $2.60 per unit produced March $12fuuit $157unit $7,500 + $2.60 per unit produced A. Direct materials are paid 40% in the month incurred and 60% in the following month. Account payable for materials as of December 31, 2015 is $5,100; this amount will be paid in January 2016. B. Direct labor is paid in the month incurred. C. Overhead costs are paid in the month incurred. Fixed overhead includes depreciation of $5,500 per month