1.

Use the following information on TCKR Systems' revenues and costs for fiscal year 2020 to answer the question below:

	2020
Revenue	$ 250,000
Units Produced and Sold	$ 5,000
Direct Materials Cost	$ 75,000
Direct Labor Hours	2,500
Cost per Direct Labor Hour	$ 15
Fixed MOH	$ 20,000
Total MOH	$ 45,000
Total Selling & Admin Costs	$ 40,000
Variable Selling & Admin Cost per unit	$ 2

What is TCKR's Contribution Margin in fiscal year 2020?

Where is the 5000 unit come from?

2.

Pear Inc. applies manufacturing overhead to jobs on the basis of direct labor cost. At the beginning of March, the estimated manufacturing overhead was $42,000 and the estimated direct labor cost was $35,000. During the month, the following transactions were recorded by the company:

Raw materials:
Purchased	$42,000
Used (80% direct materials)	$40,000
Labor:
Direct labor hours worked	3,000
Direct labor cost incurred	$34,000
Indirect labor cost incurred	$8,000
Manufacturing overhead costs incurred (total)	$45,000
Inventories:
Raw materials, 3/1	$10,000
Work in process, 3/1	$13,000
Work in process 3/31	$14,000
Finished Goods 3/31	$7,500

Based on the information above, enter the amount of Cost of Goods Manufactured for the month of March.

3.

Pear Inc. applies manufacturing overhead to jobs on the basis of direct labor cost. At the beginning of March, the estimated manufacturing overhead was $42,000 and the estimated direct labor cost was $35,000. During the month, the following transactions were recorded by the company:

Raw materials:
Purchased	$42,000
Used (80% direct materials)	$40,000
Labor:
Direct labor hours worked	3,000
Direct labor cost incurred	$34,000
Indirect labor cost incurred	$8,000
Manufacturing overhead costs incurred (total)	$45,000
Inventories:
Raw materials, 3/1	$10,000
Work in process, 3/1	$13,000
Work in process 3/31	$14,000
Finished Goods 3/31	$7,500

Based on the information above, how much of the actual manufacturing overhead incurred were not related to indirect labor or indirect materials?

Revenue 250000 Less DM 75000 DL 37500 VMOH 25,000 10000 (2,500 hours * $15/hour) (45000-20000 FMOH) (2*5000 units) VS&A Contribution Margin 102,500