The monthly costs shown below are from Exhibit 1 in the case, assuming printing volume is 150,000 brochures.
Your assignment is to compute the amounts in the highlighted cells.
Number of units:
Volume (# of brochures)	150,000			120,000
# brochures in each unit	100			100
# of units	1,500			1,200
	Cost per 100	Monthly costs at		Cost per 100	Monthly costs at
	brochures	150,000 volume		brochures	120,000 volume
Manufacturing costs:
Direct material, variable	$4.00	$6,000		$4.00	$4,800
Direct labor, variable	$1.00	1,500		$1.00	$1,200
Direct labor, fixed	$2.00	3,000		$2.50	3,000
Manufacturing overhead, variable	$1.00	1,500		$1.00	$1,200
Manufacturing overhead, fixed	$2.25	3,375		$2.81	3,375
Total manufacturing costs	$10.25	$15,375		$11.31	$13,575
Nonmanufacturing costs:
Marketing, variable	$1.00	$1,500		$1.00	$1,200
Marketing, fixed	$1.25	1,875		$1.56	1,875
Corporate, fixed	$2.50	3,750		$3.13	3,750
Total nonmanufacturing costs	$4.75	$7,125		$5.69	$6,825
Total costs	$15.00	$22,500		$17.00	$20,400
Variable manufacturing costs per unit	$6.00			$6.00
Variable nonmanufacturing costs per unit	$1.00			$1.00
Fixed manufacturing costs per unit	$4.25			$5.31
Fixed nonmanufacturing costs per unit	$3.75			$4.69

Review the cost analyses you computed in Excel and explain why some of the manufacturing and nonmanufacturing costs are different depending on the volume of brochures produced and some are the same. Be sure to consider both per-unit and total costs in your response.