The Svenson Corporation manufactures cellular modems. It manufactures its own cellular modem circuit boards (CMCB), an important part of the cellular modem. It reports the folowing cost information about the costs of making CMCBs in 2014 and the expected costs in 2015: (Click the icon to view, the costs.) Svenson manufactured 8,000 CMCBs in 2014 in 40 batches of 200 each. In 2015, Svenson anticipates needing 10,000 CMCBs. The CMCBs would be produced in 80 batches of 125 each. The Minton Corporation has approached Svenson about supplying CMCBs to Svenson in 2015 at $300 per CMCB on whatever delivery schedule Svenson wants. Read the requirements. Requirement 1. Calculate the total expected manufacturing cost per unit of making CMCBs in 2015. Costs of CMCB Cost per Unit Direct materials Direct Variable batch Fixed Data Table in 2014 in 2015 Variable manufacturing costs 180 $ 170 Direct material cost per CMCB Direct manufacturing labor cost per CMCB Variable manufacturing cost per batch for setups, materials handling, and quality control Choose from any 50 45 Save for Later 1,600 1,500 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 320,000 320,000 800,000 800,000 Print Done