13. (Reverse Cost Method): The Progressive Manufacturing Company manufacture one Main Product and two by-products. Data for a month are shown below: Main product Ву-product Ву-product 2$ $ Sales A B 1,50,000 12,000 7,000 Manufacturing Cost : (i) before separation (ii) after separation Administration Cost 75,000 23,000 12,000 2,200 1,500 1,800 1,000 Ratio of Distribution of Selling Cost 85% 10% 5% Net Profit in Sales 20% 15% 10% Assuming no beginning or ending inventories, apportion the joint cost among Main Product the Bv-Product.

David Manufacturing, which uses the high-low method for estimating cost function, makes a product called Kwan. The company incurs three different manufacturing cost types (A, B, and C) and has a relevant range of operation between 4,000 units and 10,000 units per month. Per-unit costs at two different activity levels for each cost type are presented below. Type A Type B Type C Total 5,000 units $7 $12.60 $4 $23.60 7,500 units $7 $8.40 $3 $18.40 Required: a) Classify each of the costs (A, B, and C) as either fixed or variable or semi-variable b) Write down a linear cost function that expresses the behavior of Shum's total manufacturing cost as a function of # of units produced. c) If Shum produces 10,000 units, what would be the total cost of manufacturing? d) If all fixed costs (or fixed components of costs) decrease by 10% and all variable costs (or variable components of costs) decrease by 10%, what would be the total cost of manufacturing for an activity level of production of 8,000…

The manufacturing costs of Calico Industries for three months of the year are provided below:   Total Cost Production (units) April $113,700 281,300       May 80,700 165,900       June 105,000 243,500       Using the high-low method, the variable cost per unit and the total fixed costs are a.$2.90 per unit and $3,212 b.$0.29 per unit and $32,123 c.$0.52 per unit and $16,062 d.$5.22 per unit and $3,212

Menk Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.80 Direct labor $ 3.80 Variable manufacturing overhead $ 2.00 Fixed manufacturing overhead $ 20,200 Sales commissions $ 0.50 Variable administrative expense $ 0.40 Fixed selling and administrative expense $ 10,100 Required: a. If 5,220 units are sold, what is the variable cost per unit sold? Note: Round "Per unit" answer to 2 decimal places. b. If 5,220 units are sold, what is the total amount of variable costs related to the units sold? c. If 5,220 units are produced, what is the total amount of manufacturing overhead cost incurred? a. Variable cost per unit sold b. Total variable costs c. Total manufacturing overhead cost