Part 1 Relates to Module 21 Technology Inc. predicted 2017 variable and fixed costs are as follows: Variable Fixed costs costs 480,000315900 216,00060500 696,000376,400 Manufacturing Selling and Administrative Total Technology Inc. produces a wide variety of computer interface devices. Per unit manufacturing cost information about one of these products, a high-capacity flash drive is as follows $10 Direct material Direct labor Variable Manufacturing Overhead Fixed Manufacturing Overhead Total manufacturing costs 7 S35 The following is the variable selling and administrative costs for the flash drive: $6 Management has set a 2017 target profit on the flash drive of $250,000