Question 1:

At an activity level of 8,800 units, Pember Corporation's total variable cost is $146,520 and its total fixed cost is $219,296. For the activity level of 8,900 units, compute the following values.

Required:

A.The total variable cost

B.The total cost

C.The average variable cost per unit

D. The average fixed cost per unit

E.The average total cost per unit

Note:Assume that the activity level is within the relevant range.

Question 2:

Job 397 was recently completed. The following data have been recorded on its job cost sheet.

Direct materials

$59,400

Direct labor-hours

1,254 DLHs

Direct labor wage rate

$11 per DLH

Number of units completed

3,300 units

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $37 per direct labor-hour.

Required:

What's the unit product cost that would appear on the job cost sheet for this job?

Question 3:

Carver, Inc. uses the weighted-average method in its process costing system. The following data concern the operations of the company's first processing department for a recent month.

Work in process, beginning:

Units in process

700

Percent complete with respect to materials

50%

Percent complete with respect to conversion

40%

Units started into production during the month

23,000

Work in process, ending:

Units in process

200

Percent complete with respect to materials

80%

Percent complete with respect to conversion

40%

Required:

Using the weighted-average method, what are the equivalent units of production for materials and for conversion costs?