Answer:
Direct material= $91,800
Direct labor= $153,000
Manufacturing overhead= $25,398
Explanation:
Giving the following information:
Sales= 29,000 pool cues
Direct materials costs are $3
direct manufacturing labor is $5
manufacturing overhead is $0.83 per pool cue
Beginning inventory Direct materials= 24,000 units
Ending inventory Direct materials= 24,000 units
Finished goods inventory Beginning= 1,200 units
Finished goods inventory Ending= 2,800 units
First, we need to determine the number of units to be produced:
Production= sales + desired ending inventory - beginning inventory
Production= 29,000 + 2,800 - 1,200
Production= 30,600 units
Direct material= 30,600*3= $91,800
Direct labor= 30,600*5=$153,000
Manufacturing overhead= 30,600*0.83= $25,398
