Question -
PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,420 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $342 and $228, respectively.
|
Production in Units
Production costs
|
3,420
|
|
Direct materials
|
$8,550
|
|
Direct labor
|
17,100
|
|
Utilities
|
2,052
|
|
Property taxes
|
1,140
|
|
Indirect labor
|
5,130
|
|
Supervisory salaries
|
2,052
|
|
Maintenance
|
1,254
|
|
Depreciation
|
2,736
|
Calculate variable cost per unit excluding utilities and maintenance, variable cost per unit for utilities and variable cost per unit for maintenance.