Variable Pried Flued cost kest ko Direct cost Indirect met Direct Cost Matias Labo Manufacturing and overhead cest Opportunity cost Computer parts cost to make each computer is $200 The computers are made by assembly worker who get paid $25 for each computer Ubility cost for making each computer is SS per machine hour. 2 machine hour per computer the business have had purchased a new machine, the benefit should have been $15,000 more than current one Rent expenses of the computer factory Machine equipment depreciation for computer factory Sales manager's monthly salary S3500 Seles department copler machine depreciation $2,000 per year Sale person get paid based on the number of computer sold Date First