Answer:
Instructions are listed below
Explanation:
Giving the following information:
Direct materials $ 69,000: Product
Direct labor $ 35,000: Product
Variable manufacturing overhead $ 15,000: Product
Fixed manufacturing overhead 28,000: Product
Total manufacturing overhead $ 43,000
Variable selling expense $ 12,000: Period
Fixed selling expense 18,000: Period
Total selling expense $ 30,000
Variable administrative expense $ 4,000: Period
Fixed administrative expense 25,000: Period
Total administrative expense $ 29,000
First, we will determine whether they are period or product costs.
1) Total product cost= 69000 + 35000 + 43000= $147000
Total period cost= 30000 + 29000= $59000
2) Direct manufacturing overhead= variable manufacturing overhead= 15000
Indirect manufacturing overhead= fixed manufacturing overhead= $28000
3) manufacturing cost= direct labor + direct material + manufacturing overhead
manufacturing cost= 35000 + 69000 + 43000= $147,000
Total non-manufacturing cost= Total selling expense + Total administrative expense
Total non-manufacturing cost= 30000 + 29000= 59000
4)Total variable cost= 69000 + 35000 + 15000 + 12000 + 4000= $135,000
Total fixed cost=28000 + 180070 + 25000= $71000
Unitary variable cost=135,000/1000= $135
5) The cost of making one more unit is $135
