M N O 1 Below are total costs of the 2019 production of 15,000 Blu-ray Discs (BD). 2 Required: 3 1. Classify each cost and its total amount as (a) either variable or fixed (b) either product or period. 4 2. Compute the manufacturing unit cost of Blu-ray Discs. 5 3. Assume that 18,000 BDs are produced. What is the unit cost of the Blu-ray discs. 6 Hint: variable costs per unit remain the same, fixed costs per unit changes 74 What is the total product cost for 18,000 BD units? Units 15,000 10 Total Costs: Total Costs: Total Costs: Total Costs: 11 Costs Variable Fixed Period Product 12 Plastic for 15,000 BDs $1,500 1,500 13 Cost of factory rent 9,000 9,000 9,000 14 Administrative staff salaries 15,000 15,000 15,000 15 Wages of assembly workers 30,000 30,000 30,000 16 Hard-coating for 15,000 BDs 450 17 Office equipment rent 1,050 18 Upper management salaries 90,000 19 Labeling $0.25 per BD unit 0.25 20 Annual fee for office cleaning service 4,520 21 Sales commissions $.0.50 per BD unit 0.50 22 Machinery depreciation, straight-line 18,000 23 Total Product / Unit Costs Excel Instructions: The You can complete this in a way that works for you. Please review my examples for different uses of the IF function. You are not required to use them. In the IF Function ""(quote, space bar, quote) leaves a cell blank In C19 and C21 multiply cost per unit x total units C19 > =B19xC9 Per unit Total product cost Product Cost Units Units: Units: 15,000 18,000 18,000 0.10 0.101 1,800 0.60 0.50 9,000 100 pne 1,500 2.00 2.00 36,000 Use the AutoSum function for all columns