HASF Company provides the following data for 2010 Raw material 12,000 13,500 Work in process 15,100 17,600 Finished goods 19,500 21,200 Cost of goods manufactured 151,700 Direct labor cost 50,000 FOH 62,500 Indirect materials cost 5,000 Required: Compute the direct materials cost for 2010 ( 03 marks) .

Q# 1-B ( 2 marks) Selling price per unit 160 Fixed cost Manufacturing cost 15,000 Selling and Administrative cost 20,000 Variable cost Selling and administrative 5 per unit Manufacturing overhead 30 per unit Direct labor 10 per unit Direct Material 40 per unit No of unit produce and sold 100,000 units

Required 1. Variable manufacturing cost per unit 2. Variable cost per unit 3. Total cost per unit 4. Prime cost per unit 5. Conversion cost per unit 6. Profit per unit