Wyckam Manufacturing Incorporated has provided the following estimates concerning its manufacturing costs: Fixed Cost per Month Cost per Machine- Hour Supplies Direct materials $ 5.30 Direct labor $ 42,200 $ 0.30 $ 1,900 $ 0.20 $ 15,100 $ 11,500 Utilities Depreciation Insurance For example, utilities should be $1,900 per month plus $0.20 per machine-hour. The company expects to work 4,400 machine-hours in June. Note that the company's direct labor is a fixed cost.