The Sundance Corporation manufactures cellular modems. It manufactures its own cellular modem circuit boards (CMCB), an important part of the cellular modem. It reports the following cost information about the costs of making CMCBs in 2020 and the expected costs in 2021: (Click the icon to view the costs.) Requirement 1. Calculate the total expected manufacturing cost per unit of making CMCBs in 2021. Total Manufacturing Manufacturing Costs of CMCB Cost per Unit Direct materials 165 Direct manufacturing labor Variable batch manufacturing costs Fixed manufacturing costs Avoidable fixed manufacturing costs Unavoidable fixed manufacturing costs Total manufacturing costs Current Costs in 2020 Expected Costs in 2021 $ 165 160 $ 41 39 1,700 1,300 Variable manufacturing costs Direct material cost per CMCB Direct manufacturing labor cost per CMCB Variable manufacturing cost per batch for setups, materials handling, and quality control Fixed manufacturing cost Fixed manufacturing overhead costs that can be avoided if CMCBs are not made Fixed manufacturing overhead costs of plant depreciation, insurance, and administration that cannot be avoided even if CMCBs are not made 600,000 180,000 1,200,000 520,000 More info Sundance manufactured 12,000 CMCBs in 2020 in 60 batches of 200 each. In 2021, Sundance anticipates needing 4,000 CMCBs. The CMCBs would be produced in 40 batches of 100 each. The Marrow Corporation has approached Sundance about supplying CMCBs to Sundance in 2021 at $270 per CMCB on whatever delivery schedule Sundance wants. Print Done