Byron Truck Repair uses a specialized hydraulic lift to work on trucks and busses. Data on the lift and its usage follow. Cost Driver Volume Resources used Operation Maintenance Resources supplied Operation Cost Driver Rate $5.00 per lift-hour $ 8.00 per job 3,260 lift-hours 544 jobs $ 20,000 $ 10,700 Maintenance Required: Compute the cost of unused resource capacity in operation and maintenance for Byron Truck Repair. Operation Maintenance Unused Resource Capacity

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Manufacturing Costs

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.