Doran Technologies produces a single product. Expected manufacturing cost are as follows:
Variable costs
Direct materials....................................$4.00 per unit
Direct labor..........................................$1.20 per unit
Manufacturing overhead..........................$0.95 per unit
Fixed costs per month
Depreciation................................................$6,000
Supervisory salaries.......................................$13,500
Other fixed costs............................................$3,850
Estimate manufacturing costs for production levels of 25,000 units, 30,000 units, and 35,000 units per month.