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Amfac Company manufactures a single product. The company keeps careful records of manufacturing activities from which the following information has been extracted: |
| Level of Activity | ||
| March%u2212Low | June%u2212High | |
| Number of units produced | 11,400 | 15,200 |
| Cost of goods manufactured | $272,300 | $375,300 |
| Work in process inventory, beginning | $14,300 | $22,600 |
| Work in process inventory, ending | $25,400 | $14,300 |
| Direct materials cost per unit | $10 | $10 |
| Direct labor cost per unit | $7 | $7 |
| Manufacturing overhead cost, total | ? | ? |
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