1 Total cost = [(DM+DL+Variable Manufacturing Overhead)*1300] + (Fixed Manufacturing Overhead*1500)
DM 21,000 Fixed OH
DL 11,250 Units
Variable OH 16,500
48,750 Add
Units 1,300 Total Cost
63,375,000
,2 Cost per unit = = {[(DM+DL+Variable Manufacturing Overhead)*2000] + (Fixed Manufacturing Overhead*120
DM 21,000 Fixed OH
DL 18,250 Units
Variable OH 6,500
45,750 Add
Units 2,000 Total Cost
91,500,000 DIvide
Cost per unit
3 Beg, raw materials 30,000
add: purchase 29,000
Less: end, raw materials 22000
raw materials used 37,000
Direct labor 24000
Prime cost 61,000
, 4 DL 25,000
OH 75,000
Conversion cost 100,000
DM 21,000 Fixed OH
DL 11,250 Units
Variable OH 16,500
48,750 Add
Units 1,300 Total Cost
63,375,000
,2 Cost per unit = = {[(DM+DL+Variable Manufacturing Overhead)*2000] + (Fixed Manufacturing Overhead*120
DM 21,000 Fixed OH
DL 18,250 Units
Variable OH 6,500
45,750 Add
Units 2,000 Total Cost
91,500,000 DIvide
Cost per unit
3 Beg, raw materials 30,000
add: purchase 29,000
Less: end, raw materials 22000
raw materials used 37,000
Direct labor 24000
Prime cost 61,000
, 4 DL 25,000
OH 75,000
Conversion cost 100,000
