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Glocker Company makes three products in a single facility. These products have the following unit product costs: Product A B C Direct materials $33.20 $49.70

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Glocker Company makes three products in a single facility. These products have the following unit product costs: Product A B C Direct materials $33.20 $49.70 $56.10 Direct labor 20.60 23.20 14.00 Variable manufacturing overhead 1.60 1.00 .50 Fixed manufacturing overhead 13.10 8.70 9.30 Unit product cost $68.50 $82.60 $79.90 Additional data concerning these products are listed below. Product A B C Mixing minutes per unit 1.60 0.80 0.10 Selling price per unit $62.00 $84.40 $77.90 Variable selling cost per unit $1.00 $1.50 $1.90 Monthly demand in units 2,400 3,700 1,700 The mixing machines are potentially the constraint in the production facility. A total of 6,870 minutes are available per month on these machines. Direct labor is a variable cost in this company

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