Devlin Manufacturing Makes a Single Product Instructions
Determine the Amount of Manufacturing Costs for a Flexible

Devlin Manufacturing makes a single product. Expected manufacturing costs are as follows: $$\begin{array} { l r } \text { Variable costs } \\ \text { Direct materials } & \$ 6.50 \text { per unit } \\\text { Direct labor } & 2.40 \text { per unit } \\\text { Manufacturing overhead } & 1.10 \text { per unit } \\\\\text { Fixed costs per month } & \\ \text { Supervisory salaries } & \$ 13,600 \\\text { Depreciation } & 5,500 \\\text { Other fixed costs } & 2,200\end{array}$$ Instructions
Determine the amount of manufacturing costs for a flexible budget level of 3200 units per month.