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PCB Corporation manufactures a single product. Monthly production costs incurred

ID: 2553156 • Letter: P

Question

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,285 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $328 and $219, respectively.

Production in Units

3,285

Production Costs

2,628

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. (Round answers to 2 decimal places e.g. 2.25.)

Production in Units

3,285

Production Costs

Direct materials $8,212 Direct labor 19,710 Utilities 2,299 Property taxes 1,095 Indirect labor 4,927 Supervisory salaries 2,080 Maintenance 1,204 Depreciation

2,628

Explanation / Answer

Variable cost per unit=(8212+19710+4927)/3285= $10 Variable cost per unit for utilities =(2299-328)/3285= $0.6 Variable cost per unit for maintenance =(1204-219)/3285= $0.30