=+2-31 KK Total and unit cost, decision making OBJECTIVES 3, 5 Graham’s Glassworks makes glass flanges for scientific use. Materials cost $1 per flange, and the glass blowers are paid a wage rate of $28 per hour. A glass blower blows 10 flanges per hour. Fixed manufacturing costs for flanges are $28000 per period.

Period (non-manufacturing) costs associated with flanges are $10000 per period and are fixed.

68 Chapter 2: An introduction to costs terms and inventory costing M02_HORN3377_02_LT_C02.indd 68 2/09/13 3:17 PM Required 1 Graph the fixed, variable and total manufacturing cost for flanges, using units (number of flanges) on the x-axis.