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Noteworthy, Inc., produces and sells small electronic keyboards. Assume that you

ID: 2375036 • Letter: N

Question

Noteworthy, Inc., produces and sells small electronic keyboards. Assume that you have the following information about Noteworthy's costs for the most recent month.




Depreciation on factory equipment---------------------$800


Depreciation on CEO's company car----------------------100


Speakers used in the keyboard------------------------1,100


Production supervisor's salary--------------------------2,200


Glue and screws used in the keyboards------------------370


Wages of persons who install the speakers------------2,800


Cost to run an ad on local radio stations----------------600


Utilities for the factory----------------------------------1,200


Personnel manager's salary----------------------------2,500


Wages of person who attaches legs to keyboards---1,950




Calculate the total product cost, prime cost, conversion cost, manufacturing overhead, direct labor, total variable cost (with # units produced as the activity) and total fixed cost (with # units produced as the activity) for Noteworthy. (Omit the "$" sign in your response.)





Explanation / Answer

Total products cost are cost that are required to make the product.

Direct materials
Glue and screws used in the keyboards 370
Speakers used in the keyboard 1,100

Direct labours
Wages of person who attaches legs to keyboards 1,950
Wages of persons who install the speakers 2,800

Manufacturing overheads
Depreciation on factory equipment $ 800
Production supervisor's salary 2,200
Utilities for the factory 1,200

Thus, the total product cost is the sum of the above, which is $10420.

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