Do not include dollar signs, be sure to use commas, and do not use decimal points -- 1st Quarter 2nd Quarter 3rd Quarter Total 4th Quarter # units price/unit $65.00 $65.00 $65.00 $65.00 Sales $$ DM/unit $8.00 $8.00 $8.00 $8.00 Il DM $$ DLH/unit 2.5 2.5 2.5 2.5 total DLH rate/DLH $11.00 $11.00 $11.00 $11.00 DL $$ OH/DLH $8.00 $8.00 $8.00 $8.00 OH $$ Mfg Cost ($$) 101 100 III Gross Margin var SG&A/unit $1.00 $1.00 $1.00 $1.00 III II I III var SG&A $$ fix SG&A $75,000 $ 75,000 $ 75,000 $ 75,000 total SG&A op income total sales units = 100,000; Q1 = 18%, Q2 = 17%, Q3 = 26%, Q4 = 39% remember the three elements of manufacturing cost assume no beginning or ending inventory