Pearl Mfg. Is interested in estimating fixed and variable manufacturing costs using data from October. Based on judgment, the plant manager classified each manufacturing cost as fixed, variable, or part fixed and part variable. Cost Units Produced 1.610 S142.980 October Detail of Cost: Material Direct labor Depreciation Phone Other utilities Supervisory salaries Equipment repair Indirect materials Factory maintenance Total $67.170 24.800 7.300 300 4630 27.600 6,120 560 4.000 5142.990 Cost Behavior Variable Variable Flyed Fixed 30% Fixed BOS Fixed 2036 Fixed Variable 70% Fixed Use account analysis to estimate fixed cost per month and variable cost per nit produced (Round variable cost per unit to 2 decimal places, eg. 125.25) $ 35593 per month Fixed Cost Variable Cost $ 667 per unit e Textbook and Media Attempts: 2 of 3 used (b) Based on your answer to pata what is your estimate of the incremental cost of producing 490 units? (Round answer too decimal places, eg. 125.) Estimated incremental S