Answer:
22,600 units
Explanation:
Depreciation = Asset price ÷ Usable life
= $756,000 ÷ 6
= $126,000
Break even point:
= (Fixed cost + Depreciation) ÷ (Sales price - Variable cost)
= ($665,000 + $126,000) ÷ ($60 - $25)
= $791,000 ÷ $35
= 22,600 units
Therefore, the accounting break-even point is 22,600 units.
Answer:
c. $ 3,409,000
Explanation:
Computation of cost of goods manufactured
The cost of goods manufactured is calculated by adjusting the opening and closing work in process balances to the total manufacturing input
Total manufacturing input $ 3,400,000
Add: Opening work in process $ 27,000
Less: Closing work in process <u> $ ( 18,000)</u>
Cost of goods manufactured $ 3,409,000
The cost of goods manufactured is determined by the total of the input and adding the differnce in opening and closing work in process balances.
Answer:
Explanation:
Budgeted direct labor hour is defined as the average time it will take to complete a budgeted production . This is calculated by multiplying the budgeted production by the labor hour per unit of production.
Workings
Total overhead budget = 807,500
Night light budgeted production = 60,000
Desk lamp budgeted production= 80,000
Night lamp production = 1/2 hour / unit
Desk lamp production = 2 hour / unit
Night light budgeted hour = 60000*1/5 = 30,000 hours
Desk lamp budgeted hour = 80,000 * 2 = 160,000 hours
Total number of budgeted direct labor hours = 190,000 hours
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