stion Sunland Manufacturing manufactures a single product. Annual production costs incurred in the manufacturing process are shown below for the production of 3,900 units. The company's Utilities and Maintenance costs are mixed costs. The fixed portions of these costs are $490 and $390, respectively. Calculate the expected costs to be incurred when production is 5,900 units. Use your knowledge of cost behavior to determine which of the other costs are fixed or variable. Costs Incurred Production in Units 3,900 5,900 Type of cost Production Costs a. Direct Materials $ 12,441 $ b. Direct Labor c. Utilities d. Rent 31,941 2,596 4,900 e. Indirect Labor 8,931 f. Supervisory Salaries 3,400 g. Maintenance 2,691 h. Depreciation 4,400

Dake Corporation's relevant range of activity is 2,300 units to 5,500 units. When it produces and sells 3,900 units, its average costs per unit are as follows: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense Multiple Choice For financial reporting purposes, the total amount of product costs incurred to make 3,900 units is closest to: $57,915 $48,165 $61,815 Average Cost per Unit $ 6.80 $ 4.00 $ 1.55 $9,750 $2.50 $ 1.15 $ 0.85 $0.95 $ 0.85

Glover Company makes three products in a single facility. These products have the following unit product costs:     Product   A B C Direct materials $ 32.80 $ 49.30 $ 55.70 Direct labor   20.20   22.80   13.60 Variable manufacturing overhead   1.20   0.60   0.90 Fixed manufacturing overhead   13.50   9.10    9.70 Unit product cost $ 67.70 $ 81.80 $ 79.90     Additional data concerning these products are listed below.     Product   A B C Mixing minutes per unit   1.20   1.20   0.20 Selling price per unit $ 58.00 $ 80.40 $ 73.90 Variable selling cost per unit $ 0.60 $ 1.10 $ 2.30 Monthly demand in units   2,000   3,300   1,300     The mixing machines are potentially the constraint in the production facility. A total of 6,520 minutes are available per month on these machines. Direct labor is a variable cost in this company.   Required: a. How many minutes of mixing machine time would be required to satisfy demand for all three products? b. How much of…

Cool Pool has these costs associated with production of 25,164 units of accessory products: direct materials, $76; direct labor, $116; variable manufacturing overhead, $11; total fixed manufacturing overhead, $755,691. What is the cost per unit under the variable method? Round to the nearest penny, two decimal places.