Crane Company accumulates the following data concerning a mixed cost, using units produced as the activity level. March April May June July Units Produced 9,990 8,900 10,500 8,700 9,370 Total Cost $19,257 18,997 20,947 18,517 19,387

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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.