229 comprehensive problem on unit costs product costs lo 1 2 3 soo office equipment manufactures and sells metal shelving it began operations on january 1 2022 costs incurred for 2022 are as follows v stands for variable f stands for fixed direct materials used costs 140000 v direct manufacturing labour costs 30000 v plant energy costs 5000 v indirect manufacturing labour costs 10000 v indirect manufacturing labour costs 16000 f other indirect manufacturing costs 8000 v other indirect manufacturing costs 24000 f marketing distribution and customerservice costs 122850 v marketing distribution and customerservice costs 40000 f administrative costs 50000 f