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3 Chuck Wagon Grils, Inc, makes a single operations follow uct-a handmade specia

ID: 2559213 • Letter: 3

Question

3 Chuck Wagon Grils, Inc, makes a single operations follow uct-a handmade specialty barbecue grill hat it sells for $200. Data for last year's specialty ba Units in beginning inventory Units produced 10,400 8,380 2,100 ooson Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative Total variable cost per unit $80 20 10 30 Print S 140 Fixed costs: Fixed manufacturing overhead $168,e00 Fixed selling and administrative 290,990 $450,00e References Total fixed costs Required: 1. Assume that the company uses variable costing. Compute the unit product cost for one barbecue grill 2 Assume that the company uses variable costing Prepare a contribution format income statement for last year 3. What is the company's break-even point in terms of the number of barbecue griis sold? Complete this question by entering your answers in the tabs below Required 1 Required 2 Requined 3 Assume that the company uses variable costing. Compute the unit preduct eost for ane barbecue gril Required 2

Explanation / Answer

Answer

Product Unit Cost per unit

Direct Material

$                   80.00

Direct labor

$                   20.00

Variable manufacturing Overhead

$                   10.00

Total Product Unit Cost

$                 110.00

Under Variable costing, fixed cost and overheads are not considered as part of ‘product cost’

Selling & Admin expenses (both variable and fixed) will not form Product unit cost.

Sales

8300 x 200

$   16,60,000.00

(-) Variable Costs:

Direct material

8300 x 80

$      6,64,000.00

Direct labor

8300 x 20

$      1,66,000.00

Variable manufacturing overhead

8300 x 10

$         83,000.00

Variable selling overhead

8300 x 30

$      2,49,000.00

Total variable cost

8300 x 140

$   11,62,000.00

Contribution Margin

1660000-1162000

$      4,98,000.00

(-) Fixed Costs:

manufacturing Overhead

[given]

$      1,60,000.00

Selling & Admin expenses

[given]

$      2,90,000.00

Total Fixed Cost

$      4,50,000.00

Net Income

498000 - 450000

$         48,000.00

Fixed Cost

$450000

[given]

Contribution Margin

$498000

[calculated above]

Units Sold

8300

[given]

Contribution per unit

$60

498000/8300

Break Even point I Units =

7500 units

450000 [fixed cost]/60 [contribution per unit]

Product Unit Cost per unit

Direct Material

$                   80.00

Direct labor

$                   20.00

Variable manufacturing Overhead

$                   10.00

Total Product Unit Cost

$                 110.00