Answer:
The following information was missing, so I looked it up:
- Direct materials for standard units = $6,940 / 43,681 units = $0.1589
- Direct labor for standard units = $7,738 / 43,681 units = $0.1771
Budgeted OC Standard Deluxe
Purchasing $93,000 2,500 5,250
cost per purchase $12 $30,000 $63,000
Designing $92,000 4,500 5,500
cost per design $9.20 $41,400 $50,600
Shipping $87,000 3,000 2,800
cost per order $15 $45,000 $42,000
Job cost sheet for standard units
Cost per unit Total costs (43,681 units)
Direct materials per unit $0.1587 $6,940
Direct labor per unit $0.1770 $7,738
Purchase costs $0.6866 $30,000
Design costs $0.9476 $41,400
<u>Shipping costs $1.0301 $45,000</u>
Total $3 $131,078
