Question

Please show formulas used w/ numbers.

Exhibit 1 in the case shows the summary of monthly operating costs assuming printing volume is 150,000 brochures, as presented below.
	Cost per 100	Monthly costs at
	brochures	150,000 volume
Manufacturing costs:
Direct material, variable		$6,000
Direct labor, variable		1,500
Direct labor, fixed		3,000
Manufacturing overhead, variable		1,500
Manufacturing overhead, fixed		3,375
Total manufacturing costs		$15,375
Nonmanufacturing costs:
Marketing, variable		$1,500
Marketing, fixed		1,875
Corporate, fixed		3,750
Total nonmanufacturing costs		$7,125
Total costs		$22,500
Variable manufacturing costs per unit
Variable nonmanufacturing costs per unit
Fixed manufacturing costs per unit
Fixed nonmanufacturing costs per unit

Answer 1