Answer: b ($12,000 x 2) - ($4,000 x 2) - $1,000 = $15,000 90. Wheel and Tire Manufacturing currently produces 1,000 tires per month. The following per unit data apply for sales to regular customers: $20 Direct materials Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing costs 6 10 $39 2-8 sale 000 - vc - FC Answer: d When 10,000 units are produced, fixed costs are $14 per unit. Therefore, 20,000 units are produced fixed costs will: a. increase to $28 per unit b. remain at $14 per unit decrease to $7 per unit d. total $280,000 unit Therefore, when units are produced, fixed costs are $14 per unit. Therefore, when Answer: d When 10,000 units are produced, 20,000 units are produced fixed costs will: a. increase to $28 per unit b. remain at $14 per unit decrease to $7 per unit d. total $280,000