xpected manufacturing costs for Bellevue Data Devices are as follows:

Variable Costs				Fixed Costs per Month
Direct material		$4.50/unit		Supervisory salaries		$14,000
Direct labor		4.00/unit		Factory depreciation		11,900
Variable overhead		1.20/unit		Other factory costs		2,850

Estimate manufacturing costs for production levels of 15,000 units, 17,000 units, and 20,000 units per month.

		15,000 units		17,000 units		20,000 units
Manufacturing costs		$		$		$