13 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$149
Units in beginning inventory	0
Units produced	2,770
Units sold	2,520
Units in ending inventory	250
Variable costs per unit:
Direct materials	$51
Direct labor	$20
Variable manufacturing overhead	$10
Variable selling and administrative	$12
Fixed costs:
Fixed manufacturing overhead	$96,950
Fixed selling and administrative expenses	$35,280

The total gross margin for the month under absorption costing is:

$83,160

$17,640

$130,320

$141,120

14 A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	4,750
Units sold	4,650
Units in ending inventory	100

Variable costs per unit:

Direct materials	$	56
Direct labor	$	58
Variable manufacturing overhead	$	21
Variable selling and administrative	$	19

Fixed costs:

Fixed manufacturing overhead	$	99,750
Fixed selling and administrative	$	46,500

What is the variable costing unit product cost for the month?

$154 per unit

$175 per unit

$135 per unit

$141 per unit

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15 Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced	4,600
Variable costs per unit:
Direct materials	$108
Direct labor	$105
Variable manufacturing overhead	$5
Variable selling and administrative expense	$12
Fixed costs:
Fixed manufacturing overhead	$184,000
Fixed selling and administrative expense	$322,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

$213 per unit

$258 per unit

$218 per unit

$340 per unit

16 Rehmer Corporation is working on its direct labor budget for the next two months. Each unit of output requires 0.09 direct labor-hours. The direct labor rate is $8.50 per direct labor-hour. The production budget calls for producing 5,600 units in June and 6,100 units in July.

Required:

Construct the direct labor budget for the next two months, assuming that the direct labor work force is fully adjusted to the total direct labor-hours needed each month. (Round your answers to 2 decimal places.)

	June	July
Required production in units
Direct labor hours per unit
total direct labor hours needed
direct labor cost per hour
total direct labor cost