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Problem 22-1A (Part Level Submission) (a) SAVE FOR LATER SUBMIT ANSWER (b) The p

ID: 2550609 • Letter: P

Question

Problem 22-1A (Part Level Submission)

(a)

SAVE FOR LATER

SUBMIT ANSWER

(b)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(c)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(d)

The parts of this question must be completed in order. This part will be available when you complete the part above.

Problem 22-1A (Part Level Submission)

National Corporation needs to set a target price for its newly designed product M14–M16. The following data relate to this new product.
Per Unit Total Direct materials $ 27 Direct labor $ 41 Variable manufacturing overhead $ 15 Fixed manufacturing overhead $ 1,185,000 Variable selling and administrative expenses $ 8 Fixed selling and administrative expenses $ 1,027,000
These costs are based on a budgeted volume of 79,000 units produced and sold each year. National uses cost-plus pricing methods to set its target selling price. The markup percentage on total unit cost is 44 %.

(a)

Your answer is incorrect. Try again. Compute the total variable cost per unit, total fixed cost per unit, and total cost per unit for M14–M16.
Variable cost per unit $

Fixed cost per unit

Total cost per unit $

Attempts: 2 of 5 used

SAVE FOR LATER

SUBMIT ANSWER

(b)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(c)

The parts of this question must be completed in order. This part will be available when you complete the part above.

(d)

The parts of this question must be completed in order. This part will be available when you complete the part above.

Explanation / Answer

Answer a.

Variable Cost per unit = Direct Materials per unit + Direct Labor per unit + Variable Manufacturing Overhead per unit + Variable Selling and Administrative Expenses per unit
Variable Cost per unit = $27 + $41 + $15 + $8
Variable Cost per unit = $91.00

Fixed Cost = Fixed Manufacturing Overhead + Fixed Selling and Administrative Expenses
Fixed Cost = $1,185,000 + $1,027,000
Fixed Cost = $2,212,000

Number of units = 79,000

Fixed Cost per unit = Fixed Cost / Number of units
Fixed Cost per unit = $2,212,000 / 79,000
Fixed Cost per unit = $28.00

Total Cost per unit = Variable Cost per unit + Fixed Cost per unit
Total Cost per unit = $91.00 + $28.00
Total Cost per unit = $119.00

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