Problems 30. Tire and Spoke Manufacturing currently produces 2,000 bicycles per month. Total capacity is 3,000 units. The following per unit data apply for sales to regular customers: o spacio, dotlar sigra Direct materials $60.00 5.00 Direct manufacturing labor Variable manufacturing overhead Fixed manufacturing overhead 14.50 12.45 Total manufacturing costs per unit 91.95 Compute total manufacturing cost per unit when 3,000 bicycles are produced. Example of Answer: 43.30 Two decimal points and no space, dollar sign, or comma. 31. The following displays Logan Company's operation results at a volume of 20,000 units. Production capacity is 30,000 units. $600,000 Sales Variable Costs (300,000) (180,000) Fixed Costs Net Profit 120,000 If Logan increases sales volume by 4,000 units, what would be net profit? Example of Answer: 4350 No space, dollar sign, or decimal points