... 5,000Production overhead costs:Variable $ 12, 150 $16 ,20 0 $20 ,25 0Fixed 7,950 7,950 7,950Total $20 ,100 $24 ,150 $28 ,20 0Part 2 Systems and Methods of Product Costing 124 ACTIVITY IN DIRECT LABOR ... Costs Charters Gross ReceiptsJanuary $16,000 10 $ 12, 000February 18,400 14 18,000March 24 ,000 22 26 ,000April 28 ,400 28 36,000May 37,000 40 60,000June 56,000 62 82, 000July 68,000 100 120 ,000August ... made:x y xy x 2 4,800 $ 1 92 $ 921 ,600 23 ,040,0009,000 350 3,150,000 81,000,0004,900 186 911,400 24 ,010,0004,600 21 8 1,0 02, 800 21 ,160,0008,900 347 3,088,300 79 ,21 0,0005,900 24 8 1,463 ,20 0 34,810,0005,500...