Par Play Company, a manufacturer of driver golf clubs, started production in November 2020. For the preceding five years, Par Play had been a retailer of sports equipment. After a thorough survey of driver golf club markets, Par Play decided to turn its retail store into a driver golf club factory.

Raw materials costs will total $24per driver. Workers on the production lines are paid on average $19per hour. A driver usually takes2hours to complete. In addition, the rent on the equipment used to produce drivers amounts to $1,980per month. Indirect materials cost $4per driver. A supervisor was hired to oversee production; her monthly salary is $3,650.

Factory janitorial costs are $1,850monthly. Advertising costs for the drivers will be $6,330per month. The factory building depreciation expense is $9,720per year. Property taxes on the factory building will be $7,620per year.

Complete the following answer sheet assuming that Par Play manufactures, on average,2,500drivers per month, and enter each cost item on your answer sheet, placing the dollar amount per month under the appropriate heading. Total the dollar amounts in each of the columns.

Product Costs

************* DirectMaterials Direct Labour Manufacturing Overhead Period Costs

Raw materials __________ ______________ ______________________ ___________

Wages for workers_________ ___________ _____________________ ____________

Rent on equipment_____________ __________ _____________________ ____________

Indirect materials______________ _________ _____________________ ____________

Factory supervisor's salary____ ___________ ____________________ _____________

Factory janitorialcosts________ __________ _______________________ _______________

Advertising ____________ ___________ _______________________ _________________

Depreciation-factory building___ ___________ _______________________ ____________________

Property taxes-factory building__ ___________ _______________________ _______________________

Production cost per driver ___________________________