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The following information applies to the questions displayed below. Listed here

ID: 2526850 • Letter: T

Question

The following information applies to the questions displayed below. Listed here are the total costs associated with the 2015 production of 1,000 drum sets manufactured by TrueBeat. The drum sets sell for $529 each. Costs 1. Plastic for casing-$18,000 2. Wages of assembly workers-$82,000. 3. Property taxes on factory-$5,000 4. Accounting staff salaries-$33,000 5. Drum stands (1,000 stands purchased)-$37,000 6. Rent cost of equipment for sales staff-$24,000 7. Upper management salaries-$205,000 8. Annual flat fee for factory maintenance service-$15,000 9. Sales commissions-$24 per unit 10. Machinery depreciation, straight-line-$47,000

Explanation / Answer

Answer:

1

Cost by Behaviour

Cost by Function

variable

Fixed

Product

Period

1       Plastic for casing

18000

18000

2.     Wages of assembly workers

82000

82000

3.     Property taxes on factory

5000

5000

4.     Accounting staff salarie

33000

33000

5.     Drum stands (1,000 stands purchased

37000

37000

6.     Rent cost of equipment for sales staf

24000

24000

7.     Upper management salaries

205000

205000

8.     Annual flat fee for factory maintenance servic

15000

15000

9.     Sales commissions—

24000

24000

10.     Deprication

47000

47000

2

Calculation of the manufacturing cost per drum

For the year ended Dec-31,2015

Total Cost

Per unit

     Plastic for casing

18000

18

Wages of assembly workers

82000

82

  Drum stands (1,000 stands purchased

37000

37

Total variable production cost

137000

137

Fixed production Cost

     Property taxes on factory

5000

5

     Annual flat fee for factory maintenance servic

15000

15

     Deprication

47000

47

Total Fixed production cost

67000

67

Total production cost

204000

204

Cost by Behaviour

Cost by Function

variable

Fixed

Product

Period

1       Plastic for casing

18000

18000

2.     Wages of assembly workers

82000

82000

3.     Property taxes on factory

5000

5000

4.     Accounting staff salarie

33000

33000

5.     Drum stands (1,000 stands purchased

37000

37000

6.     Rent cost of equipment for sales staf

24000

24000

7.     Upper management salaries

205000

205000

8.     Annual flat fee for factory maintenance servic

15000

15000

9.     Sales commissions—

24000

24000

10.     Deprication

47000

47000