Bakker Corporation has provided the following production andaverage cost data for two levels of monthly production volume. Thecompany produces a single product. Production volume 5,900 units6,900 units Direct materials $97.70 per unit $97.70 per unit Directlabor $26.60 per unit $26.60 per unit Manufacturing overhead $79.60per unit $73.60 per unit The best estimate of the total variablemanufacturing cost per unit is:
Bakker Corporation has provided the following production andaverage cost data for two levels of monthly production volume. Thecompany produces a single product. Production volume 5,900 units6,900 units Direct materials $97.70 per unit $97.70 per unit Directlabor $26.60 per unit $26.60 per unit Manufacturing overhead $79.60per unit $73.60 per unit The best estimate of the total variablemanufacturing cost per unit is:
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Carbaugh Corporation has provided the following production andaverage cost data for two levels of monthly production volume. Thecompany produces a single product.
Production volume | 8,200 | units | 9,200 | units |
Direct materials | $81.90 | per unit | $81.90 | per unit |
Direct labor | $53.20 | per unit | $53.20 | per unit |
Manufacturing overhead | $77.30 | per unit | $71.30 | per unit |
The best estimate of the total cost to manufacture 8,700 unitsis closest to: Ladanza Corporation is a wholesaler that sells a single product.Management has provided the following cost data for two levels ofmonthly sales volume. The company sells the product for $166.00 perunit.
The following cost data pertain to the operations of SwestkaDepartment Stores, Inc., for the month of July.
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13 A manufacturing company that produces a single product hasprovided the following data concerning its most recent month ofoperations: |
Selling price | $149 |
Units in beginning inventory | 0 |
Units produced | 2,770 |
Units sold | 2,520 |
Units in ending inventory | 250 |
Variable costs per unit: | |
Direct materials | $51 |
Direct labor | $20 |
Variable manufacturing overhead | $10 |
Variable selling and administrative | $12 |
Fixed costs: | |
Fixed manufacturing overhead | $96,950 |
Fixed selling and administrative expenses | $35,280 |
The total gross margin for the month under absorption costingis: |
$83,160
$17,640
$130,320
$141,120
14 A manufacturing company that produces a single product hasprovided the following data concerning its most recent month ofoperations: |
Units in beginning inventory | 0 |
Units produced | 4,750 |
Units sold | 4,650 |
Units in ending inventory | 100 |
Variable costs per unit:
Direct materials | $ | 56 |
Direct labor | $ | 58 |
Variable manufacturing overhead | $ | 21 |
Variable selling and administrative | $ | 19 |
Fixed costs:
Fixed manufacturing overhead | $ | 99,750 |
Fixed selling and administrative | $ | 46,500 |
What is the variable costing unit product cost for the month?
$154 per unit
$175 per unit
$135 per unit
$141 per unit
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15 Bartelt Inc., which produces a single product, has providedthe following data for its most recent month of operations: |
Number of units produced | 4,600 |
Variable costs per unit: | |
Direct materials | $108 |
Direct labor | $105 |
Variable manufacturing overhead | $5 |
Variable selling and administrative expense | $12 |
Fixed costs: | |
Fixed manufacturing overhead | $184,000 |
Fixed selling and administrative expense | $322,000 |
There were no beginning or ending inventories. The absorptioncosting unit product cost was: |
$213 per unit
$258 per unit
$218 per unit
$340 per unit
16 Rehmer Corporation is working on its direct labor budget forthe next two months. Each unit of output requires 0.09 directlabor-hours. The direct labor rate is $8.50 per direct labor-hour.The production budget calls for producing 5,600 units in June and6,100 units in July. |
Required: | ||||||||||||||||||
Construct the direct labor budget for the next two months,assuming that the direct labor work force is fully adjusted to thetotal direct labor-hours needed each month. (Round youranswers to 2 decimal places.)
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