Question

Variable costs per unit: Direct materials $ 4 Direct labor 12 Variable manufacturing overhead 3 Variable selling and administrative 1 Total variable cost per unit $ 20 Fixed costs per month: Fixed manufacturing overhead $ 162,000 Fixed selling and administrative 166,000 Total fixed cost per month $ 328,000

Answer 1

$8.70 average cost per Direct materials

What is  Direct materials?

The price of direct materials is directly related to the unit of production and is easily identifiable. For instance, the price of glass is a direct material expense in the production of light bulbs. The primary component needed for the production of goods or products was material.

Additional Courses. Direct material refers to the tangible components that make up a product. For instance, flour, eggs, yeast, sugar, oil, and water are direct materials for a baker. The direct materials concept is used in cost accounting, and various types of financial analysis classify this cost separately.

Direct materials are those that are essential to the manufacturing process and can be directly linked to the manufactured product.

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