Answer is $65,360
If 12,600 units are produced:
Variable manufacturing overhead per unit = $1.90
Fixed manufacturing overhead per unit = $3.80
Fixed manufacturing overhead = Fixed manufacturing overhead per
unit * Units produced
Fixed manufacturing overhead = $3.80 * 12,600
Fixed manufacturing overhead = $47,880
If 9,200 units are produced:
Total manufacturing overhead = Variable manufacturing overhead
per unit * Units produced + Fixed manufacturing overhead
Total manufacturing overhead = $1.90 * 9,200 + $47,880
Total manufacturing overhead = $65,360
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