The Foundational 15

1.

Direct materials Direct Labor Variable manufacturing overhead Variable manufacturing cost per unit Variable manufacturing cost per unit Number of units produced Total variable manufacturing cost Fixed manufacturing overhead per unit Number of units produced Total fixed manufacturing cost Total product (manufacturing) cost

$ $ $ $ $

6.00 3.50 1.50 11.00 11.00 10,000 $ 110,000.00 4.00 10,000 $ 40,000.00 $ 150,000.00

$

2.

Sales commission Variable administrative expense Variable selling and administrative per unit Varible selling and admin. Per unit Number of units sold Total variable selling and admin. Expense Fixed selling and administrative expense per unit ($3 fixed selling + $2 fixed admin) Number of units sold Total fixed selling and administrative expense Total period (nonmanufacturing) cost

$ $ $ $

1.00 0.50 1.50 1.50 10,000 $ 15,000.00

$

5.00 10,000 $ 50,000.00 $ 65,000.00

3.

Direct materials Direct labor Variable manufacturing overhead Sales commissions Variable administrative expense Variable cost per unit sold Direct materials Direct Labor Variable manufacturing overhead Sales commissions Variable administrative expense Variable cost per unit sold

$ $ $ $ $ $ $ $ $ $ $ $

6.00 3.50 1.50 1.00 0.50 12.50 6.00 3.50 1.50 1.00 0.50 12.50

4.

5.

Variable cost per unit sold Number of units sold Total variable costs Variable cost per unit sold Number of units sold Total variable costs Total fixed manufacturing cost Number of units produced Average fixed manufacturing cost per unit produced Total fixed manufacturing cost Number of units produced Average fixed manufacturing cost per unit produced Total fixed manufacturing cost Total fixed manufacturing cost

$

12.50 8,000 $ 100,000.00 $ 12.50 12,500 $ 156,250.00 $ 40,000.00 8,000 $ 5.00

6.

7.

8.

$ 40,000.00 12,500 $ 3.20

9.