$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|\}$

$\backslash$hline & Variable $($per unit$)$ & Fixed $($total$)\backslash \backslash$

$\backslash$hline Manufacturing costs: & & $\backslash \backslash$

$\backslash$hline Direct materials & & $\backslash \backslash$

$\backslash$hline A $(4$ lb$.$ @ $\backslash$$$3\mathrm{.}15/$lb$.)$ & $\backslash$$$12\mathrm{.}60$ & $-\backslash \backslash$

$\backslash$hline B $(2$ lb$.$ @ $\backslash$$$4\mathrm{.}65/$lb$.)$ & $9\mathrm{.}30$ & $-\backslash \backslash$

$\backslash$hline Direct labor $(0\mathrm{.}5$ hours per unit$)$ & $7\mathrm{.}50$ & $-\backslash \backslash$

$\backslash$hline Manufacturing overhead: & & $\backslash \backslash$

$\backslash$hline Depreciation & $-$ & $\backslash$$$7,650\backslash \backslash$

$\backslash$hline Factory supplies & $0\mathrm{.}90$ & $4,500\backslash \backslash$

$\backslash$hline Supervisory salaries & $-$ & $28,800\backslash \backslash$

$\backslash$hline Other & $0\mathrm{.}75$ & $22,950\backslash \backslash$

$\backslash$hline Operating expenses: & & $\backslash \backslash$

$\backslash$hline Selling: & & $\backslash \backslash$

$\backslash$hline Advertising & $-$ & $22,500\backslash \backslash$

$\backslash$hline Sales salaries$\backslash$& commissions$*$ & $1\mathrm{.}50$ & $15,000\backslash \backslash$

$\backslash$hline Other$*$ & $0\mathrm{.}90$ & $3,000\backslash \backslash$

$\backslash$hline Administrative: & & $\backslash \backslash$

$\backslash$hline Office salaries & $-$ & $2,700\backslash \backslash$

$\backslash$hline Supplies & $0\mathrm{.}15$ & $1,050\backslash \backslash$

$\backslash$hline Other & $0\mathrm{.}08$ & $1,950\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

$*$Varies per unit sold, not per unit produced.