Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.   Manufacturing costs (per unit based on expected activity of 31,000 units or 52,700 direct labor hours):     Direct materials (2.5 pounds at $18) $ 45.00     Direct labor (1.7 hours at $70)   119.00     Variable overhead (1.7 hours at $20)   34.00     Fixed overhead (1.7 hours at $30)   51.00     Standard cost per unit $ 249.00     Budgeted selling and administrative costs:         Variable $ 8   per unit Fixed $ 1,600,000         Expected sales activity: 27,000 units at $380 per unit Desired ending inventories: 18% of sales   Assume this is the first year of operations for the Dubuque plant. During the year, the company had the following activity.             Units produced   30,000     Units sold   28,500     Unit selling price $ 375     Direct labor hours worked   50,500     Direct labor costs $ 3,585,500     Direct materials purchased   79,000   pounds Direct materials costs $ 1,422,000     Direct materials used   79,000   pounds Actual fixed overhead $ 1,300,000     Actual variable overhead $ 954,000     Actual selling and administrative costs $ 1,916,000          In addition, all over- or underapplied overhead and all product cost variances are adjusted to cost of goods sold.   b. Prepare a budgeted responsibility income statement for the Dubuque plant for the coming year.

Utease Corporation has several production plants nationwide. A newly opened plant in Dubuque produces and sells one product. The plant is treated, for responsibility accounting purposes, as a profit center. The unit standard costs for a production unit, with overhead applied based on direct labor hours, are as follows.   Manufacturing costs (per unit based on expected activity of 20,000 units or 44,000 direct labor hours):     Direct materials (2.7 pounds at $20) $ 54.00     Direct labor (2.2 hours at $80)   176.00     Variable overhead (2.2 hours at $30)   66.00     Fixed overhead (2.2 hours at $40)   88.00     Standard cost per unit $ 384.00     Budgeted selling and administrative costs:         Variable $ 4   per unit Fixed $ 1,800,000         Expected sales activity: 18,000 units at $500 per unit Desired ending inventories: 12% of sales   Assume this is the first year of operations for the Dubuque plant. During the year, the company had the following…

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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