COST ACCOUNTING: calculate the unit cost for stock x-3

Variable Costs: Building Finishing Total

Supplies 14,200 5,400 19,600

Indirect Labour 22,800 16,800 39,600

Utilities 30,000 8,000 38,000

Repairs 19,000 11,000 31,336

110,000 47,200 157,200

Fixed Costs:

Insurance 7,000 2,400 9,600

Amortization 95,000 14,400 128,400

Rent 24,000 13,000 37,000

Property Taxes 4,000 1,200 5,400

Supervision 15,000 14,214 31,414

145,000 45,214 211,814

Job	Finished	Date	Mach	Stock	Invoice	Sold	Sales
#	Units	Finished	Hours	Number	Number	Units	Revenue
19-15	221	Dec. 11/20	n/a	X-1	#923	200	$40,000
19-16	821	Dec. 15/20	n/a	X-2	#924	800	36,000
19-17	50	Jan. 5/21	0	X-3	#925	20	6,800
19-18	1750	Jan. 12/21	3,000	X-4	#926	900	24,400