1. During its accounting period, a company generated direct material costs that represented 2/3 of the total production cost, with the total prime cost being $1,830,000.00 and the conversion cost being $696,000.00.

Determine: The direct labor cost and the indirect manufacturing cost.

1. The following information corresponds to a manufacturing company:

Sales of the period

$50,000.00($8 per unit)

Rental payment for premises where it is produced

$2,000.00

Purchase of raw materials

$2,500.00

Electricity corresponding to production

$400.00

Monthly machinery rental

$700.00

Combustible

$80.00

Other miscellaneous materials for production

$150.00

Direct labour

$5,000.00

Assuming that the sales income refers to all units

produced during the period and that there was NO initial inventory, determine the following:

1. Total first cost
2. Total conversion cost
3. Total production cost
4. Total variable cost
5. Variable cost per unit
6. Total fixed cost
7. Fixed cost per unit
8. Unit production cost