Cost Accounting

TI 00 09:00 16 17 A B E F 1 ABC Company, reports the following per unit revenues and per unit costs at two levels of production 2 Beginning Inventory = 0 Units Ending Inventory = 0 Units 3 1000 Units 2000 Units Sales Revenue 120 120 Costs: Direct Materials 30 30 Maintenance 12 7.5 Direct Labor 25.5 25.5 Indirect Material 1.5 1.5 10 Depreciation 6 3 11 Utilities 4.5 3.75 12 Rent 9 4.5 13 Total Cost 14 15 Required: 1- According to classifying costs as variable, fixed, and mixed. What is the type of: Your Answer 18 a. Direct Materials Cost 19 b. Indirect Material Cost 20 c. Rent Cost 21 22 2- ABC company total cost at level of production of 1300 units Your Answer 24 25 3- ABC company total cost formula 26 Your Answer Y = 27 28 4- ABC company contribution margine at level of production of 1100 units 29 Your Answer 30 31 5- ABC company net income at level of production of 1800 units 32 Your Answer 33 6- ABC company throughput margine at level of production of 1400 units 35 Your Answer 36 23 34