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Aaron\'s chairs is in the process of preparing a production cost budget for Augu

ID: 2644496 • Letter: A

Question

Aaron's chairs is in the process of preparing a production cost budget for August. Actual costs in July for 120 chairs were:

Materials cost

$4,650

Labor cost

2,680

Rent

1,500

Depreciation

2,500

Other fixed costs

3,200

Materials and labor are the only variable costs. If production and sales are budgeted to increase to 140 chairs in August, how much is the expected total variable cost on the August budget?

Materials cost

$4,650

Labor cost

2,680

Rent

1,500

Depreciation

2,500

Other fixed costs

3,200

Explanation / Answer

Since total variable cost is confined to Material and labour cost

Hence, we need to figure out per chair material cost and labour cost.

Per Chair Material Cost = 4650/120 = $ 38.75

Per Chair labour Cost = 2680/120 = $ 22.33

Hence total variable cost for August = Per chair material cost * 140 + Per chair labour cost* 140

= 38.75*140 + 22.33*140

Total Variable cost on August Budget = $ 8551.20

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