The Hartford Furniture Company has the following information available regarding costs at various levels of monthly production: Production volume (units) --------14,000 Units------------- 20,000 Units Direct materials ---------------------$ 70,000------------------- $100,000 Direct labor ----------------------------56,000----------------------- 80,000 Indirect materials-------------------- 21,000----------------------- 30,000 Supervisors' salaries ---------------12,000 -----------------------12,000 Depreciation on plant and equipment 10,000 ---------------10,000 Maintenance ---------------------------32,000----------------------- 44,000 Utilities ----------------------------------15,000------------------------ 21,000 Insurance on plant and equipment 1,600---------------------- 1,600 Property taxes on plant and equipment 2,000----------------- 2,000 Total ------------------------------------$219,600 ----------------------$300,600