The SP Corporation makes 40.000 motors to be used in the production of its sewing machines. The average cost per motor vel of activity 55.50 Direct materials Direct labor Variable manufacturing overhead Fixed facturing overhead 14.45 An outer recent began on a comparatie motor cu ten the sewing machete commere would be the protect the woman overhead coachee company as the mother than the order would be Che 5275 000 The SP Corporation makes 40.000 motors to be used in the production of its sewing machines. The average cost per motor vel of activity 55.50 Direct materials Direct labor Variable manufacturing overhead Fixed facturing overhead 14.45 An outer recent began on a comparatie motor cu ten the sewing machete commere would be the protect the woman overhead coachee company as the mother than the order would be Che 5275 000