Weygandt; Accounting Principles, 12e d Time: 04:35 PM/ Remaining: 149 min. Brief Exercise 160 Devlin Manufacturing makes a single product. Expected manufacturing costs are as follows: Variable costs Direct materials Direct labor Manufacturing overhead $6.50 per unit 2.40 per unit 1.10 per unit Fixed costs per month Supervisory salaries Depreciation Other fixed costs $13,600 5,500 2,200 Determine the amount of manufacturing costs for a flexible budget level of 3,200 units per month. Manufacturing Costs