Sophia's Restaurant served 5,900 meals last quarter. Sophia recorded the following costs with those meals. Variable costs: Ingredients used Direct labor Indirect materials and supplies Utilities Fixed costs: Managers' salaries. Rent Depreciation on equipment (straight-line, time basis) Other costs $14,900 12,300 7,100 3,460 26,500 22,500 6,500 4,800 Required: Suppose that Sophia expects to serve 20 percent more meals in the next quarter. Unit variable costs are expected to remain unchanged. However, Sophia knows that if the restaurant serves over 6,490 meals in a quarter, she must hire an additional manager (part-time) at a cost of $7,950 for the quarter. Other fixed costs are expected to Increase by 10 percent. Calculate the unit cost and the total cost if 7,080 meals are served next quarter. (Round "Unit costs" answer to 2 decimal places.) Total variable costs Total fixed costs Total costs Unit costs Just before class starts, you realize that you have mistakenly recycled the second page of your cost accounting homework assignment. Fortunately, you still have the first page of the printout from your spreadsheet (shown as follows) and you remember that you were able to determine the items on the recycled page from this Information. Direct materials inventory, January 1 Direct materials inventory, December 31 Work-in-process inventory, January 1 Work-in-process inventory, December 31 Finished goods inventory, January 1 Finished goods inventory, December 31 Cost of goods manufactured during this year Total manufacturing costs Direct labor Manufacturing overhead Average selling price per unit Gross margin percentage (as a percentage of sales) 2,490 2,278 5,030 6,830 24,020 24,820 605,520 607,320 268,400 221,000 21 43% Required: a. Find the cost of goods sold. b. Find the direct materials used. c. Find the purchases of direct materials. (Do not round intermediate calculations. Round your final answer to the nearest whole dollar.) d. Find the sales revenue. (Round your final answer to the nearest whole dollar.) a. Cost of goods sold b. Direct materials used C. Purchases of direct materials d. Sales revenue Columbia Products produced and sold 1,400 units of the company's only product in March. You have collected the following Information from the accounting records: Sales price (per unit) Manufacturing costs: 120 Fixed overhead (for the month) 16,800 Direct labor (per unit) 6 Direct materials (per unit) 28 Variable overhead (per unit) 22 Fixed costs (for the month) Marketing and administrative costs: Variable costs (per unit) 23,800 5 Required: a. Compute the following: 1. Variable manufacturing cost per unit. 2. Full cost per unit. 3. Variable cost per unit. 4. Full absorption cost per unit. 5. Prime cost per unit. 67 6. Conversion cost per unit. Profit margin per unit. 7. 8. Contribution margin per unit. 9. Gross margin per unit