Under absorption costing, a company had the following unit costs when 8,000 units were produced. Compute the total production cost per unit under variable costing if 20,000 units had been produced. Direct labor $8.50 per unit Direct material $9.00 per unit Variable overhead $6.75 per unit Fixed overhead ($60,000/8,000 units) $7.50 per unitCompute the total production cost per unit under variable costing if 20,000 units had been produced. a. $26.25 b. $27.25 c. $24.25 d. $31.75 e. $17.50
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Ответ:
d. $31.75
Explanation:
Computation for the total production cost per unit
Direct labor $8.50 per unit
Direct material $9.00 per unit
Variable overhead $6.75 per unit
Fixed overhead ($60,000/8,000 units) $7.50 per unit
Total production cost per unit $31.75
($8.50 + $6.75 + $9.00 + $7.50)
Therefore the total production cost per unit under variable costing if 20,000 units had been produced will be $31.75
Ответ:
1) vain
2) short
3) wavy
4) slim
5)fat