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Product Facility Direct materials cost Direct labor cost Additional data for each of the product lines follow: Number of labor hours Number of machine hours
Product Facility Direct materials cost Direct labor cost Additional data for each of the product lines follow: Number of labor hours Number of machine hours Number of production orders Research and development time Number of units Square footage Required Type of Product 105,600 Research and development 300,000 a. Commercial a. Home a. Miniature Combined total b. Commercial b. Home b. Miniature Rent, general utilities, maintenance, facil depreciation, administrative salaries Combined total Commercial $ 25.00/unit $ 10.00/hour 6,000 10,000 Total Cost 200 10% 15,000 20,000 (For all requirements, round intermediate calculations and "Cost per Unit" to 2 decimal places.) Home $15.00/unit $ 8.00/hour 12,000 45,000 2,000 a. Determine the total cost and cost per unit for each product line, assuming that overhead costs are allocated to each product line using direct labor hours as a companywide allocation base. Also determine the combined cost of all three product lines. b. Determine the total cost and cost per unit for each product line, assuming that an ABC system is used to allocate overhead costs. Determine the combined cost of all three product lines. Cost per Unit 20% 45,000 50,000 $ $ 2 14 31
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