Rendolin Inc. has developed the following budget data based on 100,000 direct labor hours (50,000 units @ 2 direct labor hours each).

Budgeted cost at 50,000 units
Direct materials	$720,000
Direct labor	$1,200,000
Total	$1,920,000

During the last period, the company actually produced 48,000 units.

Actual costs were:

Actual cost at 48,000 units
Direct materials (230,400 grams purchased and used)	$737,280
Direct labor (100,000 hours)	$1,150,000
Total	$1,887,280

1. Complete the following cost sheet for Rendolin Inc. based on the budgeted data, above. (You would not use actual data until you started computing variances.)

Type letters A-D each on a line in the answer box with your final answer next to the letter.

You can show work below where you answer these and #2.

	Standard Quantity	Standard Price	Standard Cost per Unit
Direct materials	B. ??? grams	$3.00 per gram	A. $ ???
Direct labor	2 hours	C. $ ??? per hour	$ 24
Total			D. $???

2. How much SHOULD it cost (for materials and labor combined) to produce 48,000 units? Hint: "D" above is what it SHOULD cost for 1 unit. See if your answer for D makes sense given the budgeted cost for 50,000 units.