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EX 25-18 Product cost concept of product costing Smart Stream Inc. uses the prod

ID: 2583722 • Letter: E

Question

EX 25-18 Product cost concept of product costing Smart Stream Inc. uses the product cost concept of applying the cost-plus approach to product pricing. The costs of producing and selling 10,000 cellular phones are as follows: OBJ. 2 Variable costs per unit: Fixed costs $150Factory overhead Direct materials Direct labor Factory overhead Selling and administrative expenses 25 $350,000 Selling and administrative expenses 140,000 25 40 Total $240 Smart Stream, wants a profit equal to a 30% rate of return on invested assets of $1,200,000. a. Determine the amount of desired profit from the production and sale of 10,000 cel- lular phones. b. Determine the product cost and the cost amount per unit for the production of 10,000 cellular phones. c. Determine the product cost markup percentage for cellular phones. d. Determine the selling price of cellular phones.

Explanation / Answer

Desired Profit = 30% of $1,200,000= $360,000

variable cost per unit

Direct material                             $150

Direct Labor                                   $25

Factory Overhead                          $40

Selling & Admn Exp                       $25

______________________________

Total variable cost per unit            $240

Sales Volume                               10,000 Units

Variable cost                                $2,400,000

Fxed Cost

Factoy overhead                          $350,000

Selling & Adn Exp                         $140,000

__________________________________

Total Fixed Cost                           $490,000

Total Cost (Variable+Fixed)= $2,400,000+ $490,000=$2,890,000

Add: Desired Profit                                                           $360,000                     

                                                                                     ___________

Required Sales amount                                                 $3,250,000 for 10,000 Units

Selling Price Per Unit                                                    $325