As per policy, only four parts of a questions are allowed to answer at a time, but answering 7 parts here :
|1) Sales units and value:|
|Month||June||July||Aug||Sept||Oct.||Qter Sep ended|
|2) Units Produced:|
|3) cost of raw material:|
|RM per unit||2||2||2|
|Cost of RM per lb||3||3||3|
|RM Cost (A)||783000||843000||906000||2532000|
|4) Direct Labor cost:|
|Dir Lab per unit||0.25||0.25||0.25|
|Cost of DL hour||10||10||10|
|DL cost (B)||326250||351250||377500|
|5) Manufacturing overhead cost:|
|Fixed maint. Cost||10000||10000||10000|
|Total Manufacturing Overhead ('C)||349312.5||370562.5||392875||1112750|
|6) Sales and administration cost:|
|Total Sales and administration cost||447500||455000||462500||1365000|
|7) Cost of ending finished goods inventory:|
| Cl. |
|Total cost of production (A+B+C)||1458563||1564813||1676375|
|Cost per unit||11.17672||11.13746||11.10182|
|Cost of Ending FG Inventory||78237||83531||94365||94365|
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