Holly has the following information for it's company when it manufactured and sold 10,000 units: Direct Materials 62,400 18,000 Sales Commissions Fixed Manufacturing Overhead 27,500 Direct Labor 44,600 Administrative Costs 46,000 38,500 Variable Manufacturing Overhead Fixed Selling and Administrative Costs 42,400 What is the average cost to manufacture the 10,000 units? 27.94 17.30 14.55 16.35 The following costs have been provided for the year just ended: Fixed Administrative Costs 64,000 Direct Labor Costs 148,000 Variable Manufacturing Overhead Costs 63,500 Variable Administrative Costs 22,000 136,000 Fixed Selling Costs Direct Materials Costs 364,000 Selling Commissions 112,000 What are the total period costs for the year? 909,500 334,000 134,000 86,000 Coal reported the following average costs when producing and selling 10,000 units: Direct Materials 8.00 Direct Labor 5.00 Fixed Administrative Costs 2.80 1.30 4.50 2.85 Variable Administrative Costs Fixed Selling Costs Variable Selling Costs Fixed Manufacturing Overhead Costs Variable Manufacturing Overhead Costs 4.20 2.30 What is Coal's average cost to manufacture (not sell) 12,000 units? 8.50 18.80 29.65 22.95 Which of the following costs is an example of a product cost that is variable? Direct Labor Insurance for the administrative office Depreciation on the factory equipment Selling commissions Assume the setting is retailer. Which of the following is an example of a direct cost to the respective cost object? The cost of a salesperson's salary to the store The cost of electricity needed to light the store to the electronics department The cost of warehousing excess inventory to a particular shirt the cost of store managers salary to an individual customer