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:

1. The total variable cost
2. The total cost
3. The average variable cost per unit
4. The average fixed cost per unit
5. 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?

Question 4: Hayek Corporation uses the FIFO method in its process costing. The following data concern the company's mixing department for the month of August.

	Materials	Conversion
Work in process, August 1	$31,734	$30,320
Cost added to production in the mixing department during August	$91,332	$81,864
Equivalent units of production for August	7,740	7,580

Required:

What are the cost per equivalent unit for materials and the cost per equivalent for conversion for the mixing department for August using the FIFO method?