... 921,600 23, 040,0009,000 35 0 3, 150,000 81,000,0004,900 186 911,400 24,010,0004,600 218 1,002,800 21,160,0008,900 34 7 3, 088 ,30 0 79,210,0005,900 248 1,4 63, 200 34 ,810,0005,500 231 1,270,500 30 ,250,000 43, 600 ... and July but utilities were$600 in April and $900 in July, then the average actual utilities cost per unit forApril would be $0.20 ($600 Ϭ 3, 000 units) and $0 .30 ($900 Ϭ 3, 000) in July. Al-though ... standpoint. Such costs aretreated and classified as indirect costs. For example, in producing gallon-sizedkitchen storage bags (see Exhibit 3 3) , the polyethylene raw material, dye to high-light...