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

ID: 2580936 • 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:

  

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. If 21,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production?

8. If 25,000 units are produced, what is the total amount of fixed manufacturing overhead incurred to support this level of production?

(Round per unit values to 2 decimal places.)

Amount per Unit Direct materials $ 8.10 Direct labor $ 5.10 Variable manufacturing overhead $ 2.60 Fixed manufacturing overhead $ 6.10 Fixed selling expense $ 4.60 Fixed administrative expense $ 3.60 Sales commissions $ 2.10 Variable administrative expense $ 1.60

Explanation / Answer

Answer 1.

Variable Cost per unit = Direct Materials per unit + Direct Labor per unit + Variable Manufacturing Overhead per unit + Sales Commissions per unit + Variable Administrative Expense per unit
Variable Cost per unit = $8.10 + $5.10 + $2.60 + $2.10 + $1.60
Variable Cost per unit = $19.50

Answer 2.

Variable Cost per unit = Direct Materials per unit + Direct Labor per unit + Variable Manufacturing Overhead per unit + Sales Commissions per unit + Variable Administrative Expense per unit
Variable Cost per unit = $8.10 + $5.10 + $2.60 + $2.10 + $1.60
Variable Cost per unit = $19.50

Answer 3.

Number of units produced and sold = 21,000
Variable Cost per unit = $19.50

Total Variable Cost = Number of units produced and sold * Variable Cost per unit
Total Variable Cost = 21,000 * $19.50
Total Variable Cost = $409,500

Answer 4.

Number of units produced and sold = 25,000
Variable Cost per unit = $19.50

Total Variable Cost = Number of units produced and sold * Variable Cost per unit
Total Variable Cost = 25,000 * $19.50
Total Variable Cost = $487,500

Answer 5.

Number of units produced and sold = 23,000
Fixed Manufacturing Overhead per unit = $6.10

Total Fixed Manufacturing Overhead = Number of units produced and sold * Fixed Manufacturing Overhead per unit
Total Fixed Manufacturing Overhead = 23,000 * $6.10
Total Fixed Manufacturing Overhead = $140,300

Number of units produced and sold = 21,000

Average Fixed Manufacturing Overhead = Total Fixed Manufacturing Overhead / Number of units produced and sold
Average Fixed Manufacturing Overhead = $140,300 / 21,000
Average Fixed Manufacturing Overhead = $6.68

Answer 6.

Number of units produced and sold = 23,000
Fixed Manufacturing Overhead per unit = $6.10

Total Fixed Manufacturing Overhead = Number of units produced and sold * Fixed Manufacturing Overhead per unit
Total Fixed Manufacturing Overhead = 23,000 * $6.10
Total Fixed Manufacturing Overhead = $140,300

Number of units produced and sold = 25,000

Average Fixed Manufacturing Overhead = Total Fixed Manufacturing Overhead / Number of units produced and sold
Average Fixed Manufacturing Overhead = $140,300 / 25,000
Average Fixed Manufacturing Overhead = $5.61

Answer 7.

Number of units produced and sold = 21,000

Total Fixed Manufacturing Overhead to support this level of production is $140,300

Answer 8.

Number of units produced and sold = 25,000

Total Fixed Manufacturing Overhead to support this level of production is $140,300