The Gym Company produces weights in different sizes and sells them to gym equipment distribution companies who in turn sell them to various gyms such as Boston Sports Club or Gold's Gym. The manufacturing plant occupies 75% of the total buildings and grounds. Approximately 80% of the utilities are for the manufacturing plant. External vendors provide all of the materials and supplies. The sales force is paid entirely on commissions. Advertising spending is set by contract at beginning of the year. At full capacity, the plant is capable of producing 500,000 units per year, but 2006 production volumes are below this maximum capacity level. Total 2006 Product Cost per unit was $3.10, $0.60 of which was variable. Information on their 2006 costs and related inventory balances are listed in the table

Raw materials inventory	$60,000	$20,000
Work-in-process inventory	72,000	88,000
Finished goods inventory	40,000	50,000
Total manufacturing costs			$1,310,250
Goods available for sale			1,334,250
Cost of goods sold			1,284,250
Purchases of raw materials			164,500
Marketing salaries			236,500
Non factory administrative salaries			235,000
Factory maintenance staff salaries			154,000
Direct labor			???
Building rental			250,000
Advertising			148,000
Utilities (Electricity, water, phone...)			120,000
Indirect labor			110,000
Sales commissions (5% of sales)			98,400
Factory equipment depreciation			490,250 What is the total fixed manufacturing cost The company anticipates 2007 production volumes to increase by 10% over 2006. If total fixed costs and the variable product cost per unit in 2006 remain the same in 2007, what are the anticipated total manufacturing costs to be incurred and the anticipated total unit production volume in 2007