Input Data Revenue Assumption Selling Price per Cell Phone Volume of Cell Phone Sales Total Sales Direct Materials per Cell Phone Circuit Battery Case Direct Labour Hours Assembly Packing Cost Per Hour Assembly Packing Cost Per Cell Phone Assembly Packing S U540 mm (fl-(hub mm 1 50. 00 100,000. 00 1 5,000,000. 00 35.00 20.00 10.00 0.50 0.10 65.00 35.00 30.00 5.00 Inventory lnfonnation Beginning Circuit 5 25,000.00 Battery 5 20,000.00 Case 5 10,000.00 Finished Goods [Units] 2,000.00 Cost Per Unit Total Finished Goods (Costs) 5 107,850.00 Tax Rate 25% Ending 5 35,000.00 5 25,000.00 5 12,000.00 2200.00 3 128.15 S 281,930.00 Estimated Variable Manufacturing Overhead Costs: Supplies Indirect Labour Maintenance Miscellaneous Total Variable Overhead Allocation Rate $ 220,000.00 5 300,650.00 5 140,200.00 5 55,200.00 5 716,050.00 $ 7.15 Estimated Fixed Manufacturing Overhead Costs: Amortization Property Taxes Insurance Plant Management Fringe Benets Miscellaneous Total Fixed Overhead Allocation Rate Support Department Administration Marketing Distribution Customer Service Total 5 320,723.00 5 32,223.00 5 72,353.00 5 340,500.00 5 405,340.00 5 39,992.00 5 1,252,755.00 5 21.00 FbredCosts 5 1,534,300.00 5 1,020,743.00 5 510,374.00 5 303,453.00 5 3,359,330.00