After income taxes at 35 percent of gross profit 4 Estimate the manufacturing cost per 100 kg of product under the following conditions: Fixed-capital investment = $4 million. Annual production output = 9 million kg of product. Raw materials cost = $0.25/kg of product. Utilities 800-kPa steam = 50 kg/kg of product. Purchased electric power = 0.9 kWh/kg of product. Filtered and softened water = 0.083 m³/kg of product. Operating labor = 12 persons per shift at $25.00 per employee-hour. Plant operates three hundred 24-h days per year. Corrosive liquids are involved. 6-15 Shipments are in bulk carload lots. A large amount of direct supervision is required. Plant overhead costs amount to 50 percent of the cost for operating labor, supervision, and maintenance. dar and fixed