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Kubin Company\'s relevant range of production is 21,000 to 25,000 units. When it

ID: 2329660 • Letter: K

Question

Kubin Company's relevant range of production is 21,000 to 25,000 units. When it produces and sells 23,000 units, its average costs per unit are as follows Amount per Unit Direct materials $ 8.18 $ 5.10 Direct labor Variable manufacturing overhead Fixed manufacturing overhead Fixed selling expense Fixed administrative expense Sales commissions Variable administrative expense $ 2.60 6.10 $ 4.660 3.60 $2.10 $ 1.60 Required: 1.If 21,000 units are produced and sold, what is the variable cost per unit produced and sold? 2 If 25,000 units are produced and sold, what is the variable cost per unit produced and sold? 3, If 21,000 units are produced and sold, what is the total amount of variable cost related to the units produced and sold? 4. If 25,000 units are produced and sold, what is the total amount of variable cost related to the units produced and sold? 5. If 21,000 units are produced, what is the average fixed manufacturing cost per unit produced? 6. If 25,000 units are produced, what is the average fixed manufacturing cost per unit produced? 7 I 21,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production? 8 f 25,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production?

Explanation / Answer

Answer

Variable Cost per unit

Direct Materials

$                     8.10

Direct Labor

$                     5.10

Variable Manufacturing Overhead

$                     2.60

Sales Commission

$                     2.10

Variable Administrative expenses

$                     1.60

Total Variable Cost

$                   19.50

Total Fixed Cost

Fixed cost

per unit at 23,000 units

Total Fixed Cost

Fixed manufacturing overhead

$                     6.10

$      140,300.00

Fixed selling expenses

$                     4.60

$      105,800.00

Fixed administrative expenses

$                     3.60

$        82,800.00

Total Fixed Cost

$      328,900.00

Requirement no.

Units produced/sold

Answers

Working/Explanation

1

                  21,000

Variable cost per unit

$                19.50

[will be same per unit = $ 19.50]

2

                  25,000

Variable cost per unit

$                19.50

[will be same per unit = $ 19.50]

3

                  21,000

Total variable cost

$     409,500.00

[21000 units x $ 19.50]

4

                  25,000

Total variable cost

$     487,500.00

[25000 units x $ 19.50]

5

                  21,000

Average Fixed manufacturing cost per unit

$                  6.68

[$ 140,300 / 21,000 units]

6

                  25,000

Average Fixed manufacturing cost per unit

$                  5.61

[$ 140,300 / 25,000 units]

7

                  21,000

Total amount of Fixed manufacturing overhead

$     140,300.00

[stays same, whatever the level of volume exists]

8

                  25,000

Total amount of Fixed manufacturing overhead

$     140,300.00

[stays same, whatever the level of volume exists]

Variable Cost per unit

Direct Materials

$                     8.10

Direct Labor

$                     5.10

Variable Manufacturing Overhead

$                     2.60

Sales Commission

$                     2.10

Variable Administrative expenses

$                     1.60

Total Variable Cost

$                   19.50