CHAPTER 10

Standard Quantities of Labor and Materials

Stillwater Designs rebuilds defective units of its S12L7 Kicker speaker model. During the year, Stillwater rebuilt 9,000 units. Materials and labor standards for performing the repairs are as follows:

Direct materials (1 recon kit @ $140)	$140
Direct materials (1 cabinet @ $70)	70
Direct labor (8 hrs. @ $14)	112

Required:

1. Compute the standard hours allowed for a volume of 9,000 rebuilt units. fill in the blank 1 hours

2. Compute the standard number of kits and cabinets allowed for a volume of 9,000 rebuilt units.

Standard number of kits:	fill in the blank 2 kits
Standard number of cabinets:	fill in the blank 3 cabinets

3. Suppose that during the first month of the year, 4,300 standard hours were allowed for the units rebuilt. How many units were rebuilt during the first month? Round your answer to the nearest whole unit. fill in the blank 4 units