MC TOOLS makes hammers. The requirements to make 1 hammer are:

Materials .5 pounds at a cost of $10 per pound

Labor 6 minutes per hammer at a cost of $12 per hour

Variable Overhead is assigned at 20% of labor and fixed overhead is $140,000 monthly

MC TOOLS sales in March were 500,000 units

Projected Sales are:

An increase of 2% in April (from march sales)

May sales projection are 515,000 units

MC TOOLS finished goods inventory policy is to keep in inventory 40% of next month sales. Actual inventory is 180,000 units. MC TOOLS raw materials inventory policy is to keep in inventory 50% of next month production. Actual inventory is 250,000 pounds. May production is expected to be 512,000 units.

REQUIRED:

A) CALCULATE APRIL PRODUCTION IN UNITS

B) CALCULATE APRIL's DIRECT LABOR COST

C) CALCULATE APRIL's DIRECT MATERIALS COST

PRESENT YOUR ANSWER ROUNDED TO ZERO DECIMAL PLACES