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PCB Corporation manufactures a single product. Monthly production costs increase

ID: 2425389 • Letter: P

Question

PCB Corporation manufactures a single product. Monthly production costs increased in the manufacturing process are shown below for the production of 4.110 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $411 and $274, respectively. Your answer is correct. Identify the above costs as variable, fixed, or mixed. Calculate variables costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. (Round answers to 2 decimal places e.g. 2.25) Variable cost per unit $ 8.3 Variable cost per unit for utilities $ -5 Variable cost per unit for maintenance $ -3 Your answer is incorrect. Calculate the expected costs when production is 6,850 units. Costs to produce 6,850 units $

Explanation / Answer

1.Let us find out fixed cost and variable cost separately from mixed cost for utilities and maintenance

Variable cost

Amount

Direct Material

   10,275.00

Direct Labor

   20,550.00

Utilities

     2,225.00

Indirect Labor

     6,165.00

Maintenance

     1,233.00

   40,448.00

No of units

     4,110.00

Variable cost per unit

             9.84

2.Utilities:

Total cost=                        $2,466

Less: fixed Cost                    $411

                                           ----------------

Total variable cost           $2,225

                                                ------------

Variable cost per unit=$2,225/4,110=$0.5

3.Maintenance cost:

Total cost=                        $1,507

Less: fixed Cost                    $274

                                           ----------------

Total variable cost           $1,233

                                                ------------

Variable cost per unit=$1,233/4,110=$0.3

4. Cost to produce 6,850 units

Variable cost

Amount

Total for 6,850 Units

Direct Material

   10,275.00

Direct Labor

   20,550.00

Utilities

     2,225.00

Indirect Labor

     6,165.00

Maintenance

     1,233.00

   40,448.00

No of units

     4,110.00

Variable cost per unit

             9.84

                      67,413.33

Fixed Cost

Utilities

         411.00

Maintenance

         274.00

Property Taxes

     1,370.00

Supervisory Salaries

     2,466.00

Depreciation

     3,288.00

Total Fixed Cost

                        7,809.00

Total Product cost

                      75,222.33

                Product cost= Total cost

                                         = Total variable cost+ Total fixed cost

                               

Variable cost

Amount

Direct Material

   10,275.00

Direct Labor

   20,550.00

Utilities

     2,225.00

Indirect Labor

     6,165.00

Maintenance

     1,233.00

   40,448.00

No of units

     4,110.00

Variable cost per unit

             9.84