Respuesta :
Answer:
a. Total Product Cost
Direct Materials $ 72000
Direct Labor $ 36500
Variable manufacturing overhead $ 16,200
Fixed manufacturing overhead 28,900
Total Cost = $ 153,600
Unit Cost = $ 153,600/ 1000= $ 153.6
b. Total Period Cost= Total Product Cost + total selling Expense + total administrative expense
Total Period Cost = $ 153,600 + $ 31,800 + $ 29,000
Total Period Cost= $ 214,400
2.a. Total Direct Manufacturing Cost = Direct Materials $ 72000+
Direct Labor $ 36500 + Fixed manufacturing overhead 28,900
Total Direct Manufacturing Cost = $ 137,400
2.b Total Indirect Manufacturing Cost = Total Cost - Total Manufacturing Costs= $ 214,400- $ 153600= $ 60,800
3. a. Total Manufacturing Cost is $ 153,600
b. Total Non manufacturing Cost= total selling Expense + total administrative expense
Total Non manufacturing Cost = $ 31,800 + $ 29,000
Total Non manufacturing Cost =$ 60,800
c. Total Conversion Cost = Direct Labor + Factory Overhead = $ 36,500 + $ 45,100 =$ 81, 600
d. Prime Cost = Direct Material + Direct Labor= $ 72000+ $ 36500= $ 108,500
4. a. Total variable manufacturing cost = $ 16,200
b. Total Fixed Cost = Total Cost- Total Variable Costs
Total fixed Costs = $ 214,400- $ 77,000= $ 137,400
c. Variable cost per unit = Variable costs / no of units
Variable cost per unit = $ 16,200+ $ 12,600 + $ 4,300/1000=$ 33,100/1000
Variable cost per unit = $ 33.1
5. Additional costs for that unit would be = $ 72 + $ 36.5 + $ 16.2 + $ 45.1 + $ 12.6= $ 182.4