1) The Western Company presents the production and cost data for the first six months of the 2018.

MONTH	UNITS	COST ($)
January	25,000	60,000
February	18,000	52,000
March	13,000	42,000
April	26,000	61,500
May	30,000	67,500
June	22,000	66,000

1. Determine the change level of units produced.

2. Determine the change level of the mixed costs.

3. Compute the variable cost per unit (b)

4. Compute the total fixed cost (a).

5. Determine the expected total cost if a total of 35,500 units are produced in July.

2) Supply costs at Lattea Corporation's chain of gyms are listed below:

	Client Visits	Supply Cost
March	11,647	$28,561
April	11,443	$28,395
May	11,975	$28,819
June	12,088	$28,892
July	11,707	$28,622
August	11,193	$28,221
September	11,987	$28,820
October	11,678	$28,578
November	11,826	$28,703

1. Determine the change level of client visits.

2. Determine the change level of the supply mixed costs.

3. Compute the variable cost per unit (b).

4. Compute the total fixed cost (a).

5. Determine the expected supply cost if a total of 12,500 clients visited the gym

3) A Manufacturing company uses the cost formula Y = 5,830 + BHD 0.750x for the maintenance cost in Department B, where x is machine-hours. The August budget is based on 15,050 hours of planned machine time. The Maintenance Manager presented the maintenance budget of BHD 26,000. What is your opinion about the said budget? Is the budget correct or not?

4) ABC Corporation reported the following data for the month of January:

Inventories	Beginning	Ending
Raw materials	83,000	45,000
Work in Process	36,000	20,000
Finished Goods	13,000	34,000
Raw Materials Purchases	7,000
Direct Labor Costs	20,350
Manufacturing Overhead	16,809

Required: Prepare Cost of Goods Manufactured Statement