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The document contains cost breakdowns for manufacturing hats and chains. It lists direct materials, direct labor hours and costs, manufacturing overhead costs and allocation, and total product costs on a per unit basis for each product. The document contains repetitive information about hats and chains.

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MkaeDizon
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59 views2 pages

Solution

The document contains cost breakdowns for manufacturing hats and chains. It lists direct materials, direct labor hours and costs, manufacturing overhead costs and allocation, and total product costs on a per unit basis for each product. The document contains repetitive information about hats and chains.

Uploaded by

MkaeDizon
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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HATS CHAINS

Cost per Cost per


Direct Material # Total P Direct Material #
each each
Paper 15.00 0.05 0.75 Paper 10.00 0.05

Stickers 60.00 0.01 0.60 Stickers 80.00 0.01

Total Direct Material 1.35 Total Direct Material


# hrs Cost/hr. Total P # hrs Cost/hr.
Cutting Labor - 15.00 - Cutting Labor 0.15 15.00

Assembly Labor 0.25 15.00 3.75 Assembly Labor 0.30 15.00

Finishing Labor 0.25 15.00 3.75 Finishing Labor 0.15 15.00

Total Direct Labor 0.50 15.00 7.50 Total Direct Labor 0.60 15.00
Cost/unit
Cost/unit
Cost Cost driver of cost
of
driver
Mfg Overhead * 15.00 0.28 4.16 Mfg Overhead * 10.00 0.28

Total Mfg. Overhead 4.16 Total Mfg. Overhead


Total Product Cost 13.01 Total Product Cost
Cost per unit 0.87 Cost per unit
Selling Price per unit 1.00 Selling Price per unit

HATS CHAINS
Cost per Cost per
Direct Material # Total P Direct Material #
each each
Paper 15.00 0.05 0.75 Paper 10.00 0.05

Stickers 60.00 0.01 0.60 Stickers 80.00 0.01

Total Direct Material 1.35 Total Direct Material


# hrs Cost/hr. Total P # hrs Cost/hr.
Cutting Labor - 15.00 - Cutting Labor 0.15 15.00

Assembly Labor 0.25 15.00 3.75 Assembly Labor 0.30 15.00

Finishing Labor 0.25 15.00 3.75 Finishing Labor 0.15 15.00

Total Direct Labor 0.50 15.00 7.50 Total Direct Labor 0.60 15.00
Cost/unit
Cost/unit
Cost Cost driver of cost
of
driver
Mfg Overhead * 0.50 6.05 3.03 Mfg Overhead * 0.60 6.05

Total Mfg. Overhead 3.03 Total Mfg. Overhead


Total Product Cost 11.88 Total Product Cost
Cost per unit 0.79 Cost per unit
Selling Price per unit 0.91 Selling Price per unit
Total P

0.50
0.80

1.30
Total P
2.25
4.50
2.25

9.00

Total P

2.80

2.80
13.10
1.31
1.51

Total P

0.50
0.80

1.30
Total P
2.25
4.50
2.25

9.00

Total P

3.63

3.63
13.93
1.39

1.60

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