• UVW Manufacturing specializes in custom furniture production. Calculate the direct costs, fixed costs, variable costs, and total operating costs for fulfilling a client order based on the following information:
  • Direct materials: $15,000 for the client order
  • Direct labor: $8,000 for the client order
  • Factory rent (fixed): $12,000 per month
  • Packaging costs (variable): $500 plus $10 per unit
  • Utilities (variable): $1,000 per month plus $1 per unit.