^{I need final answers without EXPLINATIONS}

Ida Company produces a handcrafted musical instrument called a gamelan that is similar to a xylophone. The gamelans are sold for $914. Selected data for the companys operations last year follow:

Units in beginning inventory		0
Units produced		19,000
Units sold		15,000
Units in ending inventory		4,000
Variable costs per unit:
Direct materials	$	270
Direct labor	$	410
Variable manufacturing overhead	$	62
Variable selling and administrative	$	20
Fixed costs:
Fixed manufacturing overhead	$	800,000
Fixed selling and administrative	$	780,000

Required:

1. Assume that the company uses absorption costing. Compute the unit product cost for one gamelan. (Round your intermediate calculations and final answer to the nearest whole dollar amount.)

2. Assume that the company uses variable costing. Compute the unit product cost for one gamelan.

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Vignana Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Vignana for last year:

Cost of clay used in production	$ 67,000
Wages paid to the workers who paint the figurines	$ 82,000
Wages paid to the sales manager's secretary	$ 34,000
Cost of junk mail advertising	$ 51,000

What is the total of the product costs above?

---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Bristo Corporation has sales of 1,000 units at $60 per unit. Variable expenses are 40% of the selling price. If total fixed expenses are $26,000, the degree of operating leverage is:

----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Dake Corporation's relevant range of activity is 3,000 units to 5,000 units. When it produces and sells 4,000 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$ 6.45
Direct labor	$ 3.60
Variable manufacturing overhead	$ 2.05
Fixed manufacturing overhead	$ 2.60
Fixed selling expense	$ 0.95
Fixed administrative expense	$ 0.65
Sales commissions	$ 0.75
Variable administrative expense	$ 0.65

If 3,000 units are produced, the total amount of indirect manufacturing cost incurred is closest to:

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Perteet Corporation's relevant range of activity is 5,700 units to 11,500 units. When it produces and sells 8,600 units, its average costs per unit are as follows:

	Average Cost per Unit
Direct materials	$7.00
Direct labor	$3.55
Variable manufacturing overhead	$1.50
Fixed manufacturing overhead	$2.50
Fixed selling expense	$0.85
Fixed administrative expense	$0.55
Sales commissions	$0.65
Variable administrative expense	$0.70

If 5,800 units are produced, the total amount of manufacturing overhead cost is closest to:

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Flesch Corporation produces and sells two products. In the most recent month, Product C90B had sales of $19,360 and variable expenses of $5,808. Product Y45E had sales of $17,600 and variable expenses of $7,920. The fixed expenses of the entire company were $17,600. If the sales mix were to shift toward Product C90B with total dollar sales remaining constant, the overall break-even point for the entire company:

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Vignana Corporation manufactures and sells hand-painted clay figurines of popular sports heroes. Shown below are some of the costs incurred by Vignana for last year:

Cost of clay used in production	$ 66,000
Wages paid to the workers who paint the figurines	$ 94,000
Wages paid to the sales manager's secretary	$ 26,000
Cost of junk mail advertising	$ 43,000

What is the total of the direct costs above?