Variable Costs Fixed Costs per Month Direct material $ 8. 50 /’unit Supervisory’ salaries 5 20, 000 Direct labor 2. 75 / unit Factory depreciation… Exercise 10-14Expected manufacturing costs for Pembina Data Devices are as follows:Attachment 1Attachment 2Variable CostsFixed Costs per MonthDirect material$ 8. 50 /’unitSupervisory’ salaries5 20, 000Direct labor2. 75 / unitFactory depreciation10,...