Comfort Ride manufactures seats for airplanes. The company has the capacity to produce 100,000 seats per year, but currently produces and sells 75,000 seats per year. The following information relates to the current production of the product Sale price per unit Variable costs per unit Manufacturing Marketing and administrative Total fixed costs: $450 $230 $70 Manufacturing $760,000 $220,000 Marketing and administrative ifa enarial els neder i sented for 7 300 steinef 20 narinit and fad note remain channed how dnnarinn innnma ha stad? ATE

Manufacturing cost is the total cost of procuring or producing a product. In other words, the manufacturing cost is the cost that an individual or business owner undertakes for the manufacturing of goods.