Manufacturing produces surfboards. The company uses a normal-costing system and allocates manufacturing overhead on the basis of direct manufacturing labor-hours. Most of the company's production and sales occur in the first and second quarters of the year. The company is in danger of losing one of its larger customers,

SochaSocha Wholesale, due to large fluctuations in price. The owner of SplungeSplunge

has requested an analysis of the manufacturing cost per unit in the second and third quarters. You have been provided the following budgeted information for the coming year:

Requirement 1 and 2. Calculate the total manufacturing cost per unit for the second and third quarter assuming the company allocates manufacturing overhead costs based on the budgeted manufacturing overhead rate determined for each quarter and an annual budgeted manufacturing overhead rate.

First identify the formula to calculate the total manufacturing cost per unit, then enter the appropriate amounts to calculate the total cost per unit for second and third quarter based on the budgeted manufacturing overhead rate determined for each quarter and an annual budgeted manufacturing overhead rate for the year. (Abbreviation used: OH = overhead, mat. = materials, and Var. = variable.)

									Total cost
	Direct mat. per unit	+	Direct labor per unit	+	Fixed OH per unit	+	Var. OH per unit	=	per unit
Qtr 2		+	25.00	+		+		=
Qtr 3		+	60.00	+		+		=
Annual		+		+		+		=

ocha Wholesale, due to large fluctuations in price. The owner of Splunge has requested an analysis of the manufacturing ters. You have been provided the following budgeted information for the coming year: view the budge -X More Info S. . Calculate the dgeted manufa takes 1 direct manufacturing labor-hour to make each board. The actual direct material cost is $12.00 per board. The actual direct manufacturing labor rate is ates manufa rhead rate. la to calculate$26 per hour. The budgeted variable manufacturing overhead rate is $19 per udgeted man direct manufacturing labor-hour. Budgeted fixed manufacturing overhead costs H overhead, are S9,000 each quarter cost per unit verhead rate st t. per unit+ Print Done 60.00 dge 9 Data Table the ates rhe Quarter ate anu ad cost verh 2 4 Surfboards manufactured and sold 565 360 50 125 st Print Done