SALES PROJECTIONS

Wilson Sports basketball sales in August were 152,000 units. Sales are expected to grow by 1.5% in September. October sales are expected to be 1,000 units less than in September. November sales will be 1% more than October. The selling price of the basketballs will remain the same $30 per unit. December sales projection is 157,000 units.

REQUIREMENTS

Each basketball requires .25 pounds of materials at a cost of $7 per pound. December production are projected to be 156,000 units.

Each basketball requires 15 minutes of labor at a rate of $12.00 per hour

Fixed Overhead is $400,000 monthly and variable overhead is assigned as 130% of direct labor

CALCULATE PRODUCT COST