Answer (C) is correct . Kimber’s total manufacturing cost for the 9,000 unit production level can be calculated as follows: ? Activity Per Unit Total Level Cost Costs Raw material 9,000 × $20 = $180,000 Direct labor 9,000 × 25 = 225,000 Variable overhead 9,000 × 10 = 90,000 Fixed overhead 8,000 × 15 = 120,000，the total manufacturing cost=$615,000
Answer (A) is incorrect because The amount of $560,000 is the total manufacturing cost for the 8,000 unit level of production.
Answer (B) is incorrect because The amount of $575,000 results from improperly adjusting total fixed overhead cost, and failing to adjust variable costs, for the new level of production.
Answer (D) is incorrect because The amount of $630,000 results from improperly adjusting total fixed overhead cost for the new level of production.
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Fixed manufacturing cost is based on an annual activity level of 8,000 units. Based on these data, the total manufacturing cost expected to be incurred to manufacture 9,000 units in the current year is