1. Dozier Company produced and sold 1,000 units during its first month of operations. It reported the following costs and expenses for the month:

Item	Amount
Direct materials	$	78,000
Direct labour		39,500
Variable manufacturing overhead (indirect materials)		18,600
Fixed manufacturing overhead (depreciation, equipment)		30,700
Variable selling expense (commissions)		13,800
Fixed selling expense (sales staff salaries)		21,600
Variable administrative expense (part-time staff, hourly wages)		4,900
Fixed administrative expense (full-time staff, salaries)		26,800

Required:

a) With respect to cost classifications for preparing financial statements:

What is the total product cost? __?

What is the total period cost? __?

b) With respect to cost classifications for assigning costs to cost objects:

What is the total direct manufacturing cost? __?

What is the total indirect manufacturing cost? __?

c) With respect to cost classifications for manufacturers:

What is the total manufacturing cost? __?

What is the total non-manufacturing cost? __?

What is the total conversion cost? __?

What is the total prime cost? __?

d) With respect to cost classifications for predicting cost behaviour:

What is the total variable manufacturing cost? __?

What is the total fixed cost for the company as a whole? __?

What is the variable cost per unit produced and sold? __?

e) If Dozier produced 1,100 units instead of 1,000 units, how much incremental manufacturing cost would they incur to make the additional 100 units? __?