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Schopp Corporation makes a mechanical stuffed alligator that sings the Martian n

ID: 2555663 • Letter: S

Question

Schopp Corporation makes a mechanical stuffed alligator that sings the Martian national anthem. The following information is available for Schopp Corporation's anticipated annual volume of 524,000 units. Per Unit Total Direct materials $ 7.01 Direct labor $11.17 Variable manufacturing overhead $15.09 Fixed manufacturing overhead $3,385,040 Variable selling and administrative expenses $13.82 Fixed selling and administrative expenses $1,781,600 The company has a desired ROI of 23%. It has invested assets of $27,715,000. Compute the total cost per unit. (Round answer to 2 decimal places, e.g. 10.50.) Total cost per unit $ LINK TO TEXT Compute the desired ROI per unit. (Round answer to 2 decimal places, e.g. 10.50.) Desired ROI per unit $ Compute the markup percentage using total cost per unit. (Round answer to 2 decimal places, e.g. 10.50.) Markup percentage using total cost per unit % Compute the target selling price. (Round answer to 2 decimal places, e.g. 10.50.) Target selling price $

Explanation / Answer

1

Calculation of total cost per unit

Particulars

Amount per unit

Direct materials

$7.01

Direct labour

$11.17

Variable manufacturing overheads

$15.09

Fixed manf overheads
(3,385,040/524,000)

$6.46

Variable selling and admin exp

$13.82

Fixed selling and admin exp
(1,781,600/524,000)

$3.40

Total cost per unit

$56.95

2

Desired Return per unit

Assets

$27,715,000

ROI

23%

Desired return total

$6,374,450

Per unit desired return (6,374,450/524,000)

$12.16

3

Mark up % on cost

Total cost per unit

$56.95

Desired return per unit

$12.16

Return % on cost (12.16/56.95*100)

21.36%

4

Selling price per unit

Total cost per unit

$56.95

Desired return per unit

$12.16

Selling price per unit

$69.11

1

Calculation of total cost per unit

Particulars

Amount per unit

Direct materials

$7.01

Direct labour

$11.17

Variable manufacturing overheads

$15.09

Fixed manf overheads
(3,385,040/524,000)

$6.46

Variable selling and admin exp

$13.82

Fixed selling and admin exp
(1,781,600/524,000)

$3.40

Total cost per unit

$56.95

2

Desired Return per unit

Assets

$27,715,000

ROI

23%

Desired return total

$6,374,450

Per unit desired return (6,374,450/524,000)

$12.16

3

Mark up % on cost

Total cost per unit

$56.95

Desired return per unit

$12.16

Return % on cost (12.16/56.95*100)

21.36%

4

Selling price per unit

Total cost per unit

$56.95

Desired return per unit

$12.16

Selling price per unit

$69.11

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