Beach Inc. had produced 10,000 units of corral necklaces during the year. To produce the 10,000 units, the following costs were incurred during the year:

Factory rent 120,000 Direct materials 60,000

Direct labor 80,000 Indirect materials 10,000

Indirect labor 65,000 Depreciation expense 20,000

Utilities 12,000 Repairs 40,000

(60% is variable) (30% is fixed)

Other factory Electricity 70,000

overhead 8,000 (80% is variable)

(100% variable)

Required: Solve for the following

9. Variable cost per unit __________

10. Fixed cost per unit __________

11. Total direct costs __________

12. Total indirect costs __________

13. Total costs to produce 20,000 units __________