A company that manufactures T-shirts reported the following information for the month of June 2021:

Consumption of raw materials per shirt:

RawMaterial.Cuantity.PurchaseValue.Waste

Screen. 1.0 mts. $800mt. 6%

Buttons. 6 units. $40 unit. 9%

The workforce is made up of 6 operators working a single 8-hour shift (night) who are paid the minimum wage. Take into account legal benefits. The endowment per employee is worth $ 400,000 a year.

CIFs are charged to the product using a predetermined basis. The annual budgeted fixed CIFs are $ 14,000,000 and the normal operating capacity is 30,000 units per year.

The budgeted variable CIFs per unit are $ 160. The actual fixed CIF for the month is $ 1,200,000. The actual variable CIFs for the month are $ 300,000. Production for the month of February was 3,500 shirts. The administrator of the company has a salary of $ 2,500,000 and sales commissions of 3% on what was sold. Invoices for $ 350,000 were recorded for transportation of the finished product sent to customers. The sale price of the shirts is 30% more than the cost of production

Decide:

a. The unit cost of each shirt.

b. The percentages of materials, labor and CIF on the total cost of the product.

c. The net variation of the CIF.

d. If all that is produced is sold calculate the cost of the merchandise sold.