range 28000 31500

produces and sells 29750

Direct materials $ 8.80

Direct labor $ 5.80
Variable manufacturing overhead $ 3.30
Fixed manufacturing overhead $ 6.80
Fixed selling expense $ 5.30
Fixed administrative expense $ 4.30
Sales commissions $ 2.80
Variable administrative expense $ 2.30

1 29750
2 29750
3 31500
4 28000

Ques 1

Direct materials per unit $ 8.80

Direct labor per unit $ 5.80
Variable manufacturing overhead per unit $ 3.30
Variable manufacturing cost per unit $ 17.90

Variable manufacturing cost per unit (a) $ 17.90

Number of units produced (b) 29,750
Total variable manufacturing cost (a) × (b) 532,525
Average fixed manufacturing overhead per unit (c) $ 6.80
Number of units produced (d) 29,750
Total fixed manufacturing cost (c) × (d) 202,300
Total product cost 734,825

Ques 2
Sales commissions $ 2.80
Variable administrative expense $ 2.30
Variable selling and administrative per unit $ 5.10

Variable selling and admin. per unit (a) $ 5.10

Number of units sold (b) 29,750
Total variable selling and admin. expense (a) × (b) 151,725
Average fixed selling and administrative expense per unit $ 9.60
($3.50 fixed selling + $2.50 fixed administrative) (c)
Number of units sold (d) 29,750
Total fixed selling and administrative expense (c) × (d) 285,600
Total period cost 437,325

Ques 3

Direct materials per unit $ 8.80

Direct labor per unit $ 5.80
Variable manufacturing overhead per unit $ 3.30
Variable manufacturing cost per unit $ 17.90

Variable manufacturing cost per unit (a) $ 17.90

Number of units produced (b) 31,500
Total variable manufacturing cost (a) × (b) 563,850
Total fixed manufacturing cost 202,300
Total product cost 766,150

Ques 4
Sales commissions $ 2.80
Variable administrative expense $ 2.30
Variable selling and administrative per unit $ 5.10

Variable selling and admin. per unit (a) $ 5.10

Number of units sold (b) 28,000
Total variable selling and admin. expense (a) × (b) 142,800
Total fixed selling and administrative expense 285,600
Total period cost 428,400
range 18000 to 22000
p&s 20000

Amount per Unit

Direct materials $ 7.00
Direct labor $ 4.00
Variable manufacturing overhead $ 1.50
Fixed manufacturing overhead $ 5.00
Fixed selling expense $ 3.50
Fixed administrative expense $ 2.50
Sales commissions $ 1.00
Variable administrative expense $ 0.50

1 20,000 20,001
2 20,000 20,001
3 20000 19800 200
4 20000 19800 200
Direct Materials $ 7.00
Direct Labor $ 4.00
Variable Manufacturing Overhead $ 1.50
Total incremental cost $ 12.50

Direct Materials $ 7.00

Direct Labor $ 4.00
Variable Manufacturing Overhead $ 1.50
Sales commissions $ 1.00
Variable administrative expense $ 0.50
Variable cost per unit sold $ 14.00

Ques 3 0
because units have already been produced

Sales Commission $ 1.00

Variable administrative expense $ 0.50
Variable cost per unit sold $ 1.50
range 28000 31500
produces and sells 29750

Direct materials $ 8.80

Direct labor $ 5.80
Variable manufacturing overhead $ 3.30
Fixed manufacturing overhead $ 6.80
Fixed selling expense $ 5.30
Fixed administrative expense $ 4.30
Sales commissions $ 2.80
Variable administrative expense $ 2.30

1 29750
2 29750
3 31500
4 28000

Ques 1

Direct materials per unit $ 8.80

Direct labor per unit $ 5.80
Variable manufacturing overhead per unit $ 3.30
Variable manufacturing cost per unit $ 17.90

Variable manufacturing cost per unit (a) $ 17.90

Number of units produced (b) 29,750
Total variable manufacturing cost (a) × (b) 532,525
Average fixed manufacturing overhead per unit (c) $ 6.80
Number of units produced (d) 29,750
Total fixed manufacturing cost (c) × (d) 202,300
Total product cost 734,825

Ques 2
Sales commissions $ 2.80
Variable administrative expense $ 2.30
Variable selling and administrative per unit $ 5.10

Variable selling and admin. per unit (a) $ 5.10

Number of units sold (b) 29,750
Total variable selling and admin. expense (a) × (b) 151,725
Average fixed selling and administrative expense per unit $ 9.60
($3.50 fixed selling + $2.50 fixed administrative) (c)
Number of units sold (d) 29,750
Total fixed selling and administrative expense (c) × (d) 285,600
Total period cost 437,325

Ques 3

Direct materials per unit $ 8.80

Direct labor per unit $ 5.80
Variable manufacturing overhead per unit $ 3.30
Variable manufacturing cost per unit $ 17.90

Variable manufacturing cost per unit (a) $ 17.90

Number of units produced (b) 31,500
Total variable manufacturing cost (a) × (b) 563,850
Total fixed manufacturing cost 202,300
Total product cost 766,150

Ques 4
Sales commissions $ 2.80
Variable administrative expense $ 2.30
Variable selling and administrative per unit $ 5.10

Variable selling and admin. per unit (a) $ 5.10

Number of units sold (b) 28,000
Total variable selling and admin. expense (a) × (b) 142,800
Total fixed selling and administrative expense 285,600
Total period cost 428,400
range 14000 20500
produces and sells 17250

Direct materials $ 7.50

Direct labor $ 4.50
Variable manufacturing overhead $ 2.00
Fixed manufacturing overhead $ 5.50
Fixed selling expense $ 4.00
Fixed administrative expense $ 3.00
Sales commissions $ 1.50
Variable administrative expense $ 1.00

1 17250
2 17250

Ques 1

1a
Direct materials per unit $ 7.50
Direct labor per unit $ 4.50
direct manufacturing cost per unit $ 12.00
no. of units sold 17250
total direct manufacturing cost $ 207,000

1B
Variable manufacturing overhead per unit $ 2.00
fixed manuacturing overhead per unit $ 5.50
indirect manufacturing cost per unit $ 7.50
no. of units sold 17250
total indirect manufacturing cost $ 129,375