The following production and total cost data are reported for two levels of monthly production volume.

Production volume 8,000 units 12,000 units

Direct materials $66,400 $99,600

Direct labor $52,000 $78,000

Depreciation on factory equipment $12,000 $12,000

Depreciation on office equipment $4,500 $4,500

Utilities for factory $20,500 $21,500

17. (1 point) The best estimate of the total monthly fixed manufacturing cost is:

a.$30,500

b.$12,000

c.$16,500

d.$35,000

e.$23,000

f.$38,000

g.$37,000

h.None of the above

Smart Co. reported the following for the month of March:

Direct materials..................................................$119,600

Production supervisor salary..........................$69,200

Direct labor.............................................................$93,500

Sales staff salaries................................................$80,000

Supplies used in factory.....................................$30,500

Property taxes on office building...................$13,680

Delivery costs.........................................................$48,900

Administrative wages and salaries...............$86,500

Depreciation on factory equipment.............$70,100

18.

(1 point) The total of the manufacturing overhead cost listed above for March is:

a.$218,700

b.$382,900

c.$232,380

d.$139,300

e.$249,800

f.$256,300

g.$312,380

h.None of the above