Course ACCY 302 Activity Individual Case 2 Case Danshui Plant No. 2 Exhibit 1 Standard Variable Costs for iPhone 4 (U.S. Dollars) 9 Bill of materials (per unit) 10 Purchased chips 12 13 14 15 16 17 Flash memory (Samsung) Application processor (Samsung) Chip for phone calls (Infinion) Gyroscope (STMMicroelectronics) 8 other purchased chips Variable supplies and tools 18 19 Labor 20 Assembly and packaging (per unit) 21 Shipping (per unit) 23 24 25 26 27 28 29Monthly fixed costs Exhibit 2 Budgeted Fixed Overhead per Month Factory rent Machine depreciation Utility fee and local taxes Supervision 30