Best- t - Cola spends $2 on direct materials, direct labor, and variable manufacturing overhead for every unit (12-pack of soda) it produces. Fixed manufacturing overhead costs $6 million per year. The plant, which is currently operating at only 70% of capacity, produced 30 million units this year. Management plans to operate closer to full capacity next year, producing 40 million units. Management doesn't anticipate any changes in the prices it pays for materials, labor, and manufacturing overhead. Read the requirements. costs? Determine the formula, then calculate the current total product cost (for the 30 million units), including fixed and variable costs. Total Total fixed product Total variable costs + costs costs 6 million + 90 million = 96 million