ACME Hotel produced 250,000 rooms last year and incurred the following costs: Direct Materials

Labor Costs Indirect Materials

= $64,500 = $118,000 = $32,500

Administrative Costs = $40,000 Other Fixed Costs

= $50,000

The management of the hotel has decided the following cost allocation: All of direct materials will be considered variable cost (VC). 70.00% of labor costs will be classified as VC and 30.00% as fixed cost (FC). 40.00% of indirect materials will be classified as VC and 60.00% as FC. All of administrative costs and other fixed costs will be considered as FC.

Using the information given, calculate the following: a) Total Variable Cost(VC): b) Total Fixed Cost (FC): c) Unit Variable Cost (UVC): d) Unit Fixed Cost (UFC):