Production & Cost Description Annual Production Raw materials in board feet (BF) per unit Raw materials price per unit Assembly labor time (hours per unit) Labor pay rate Assembly department overhead per direct labor hour Painting process machine hours (MH) Painting department overhead per MH Changeover cost per batch Sales price Fixed Cost Variable SG&A Fixed SG&A Production & Cost Amounts 5000 chairs/10 batches; 4000 tables/20 batches; 3000 dressers/20 batches 1 chair 10 BF: 1 table= 15 BF; 1 dresser = 20 BF $2 per BF 1 chair = 5 hours; 1 table = 7 hours; 1 dresser = 10 hours $15 per hour $5 1 chair 0.5 MH; 1 table=1.5 MH; 1 dresser = 2 MH $20 chair $100; table = $150; dresser = $200 = 1 chair $180; 1 table S270; 1 dresser = 8360 $50,000 $5 per unit $25.000