spring 15	Problem 1
	JK Corporation
JK Corporation plans to manufacture industrial fan motors.
The company is considering two alternative production lines depending on the number
of units they decide to manufacture per month. Financial data for these manufacturing
options are as follows:
Units Produced per month	750	650
Selling Price per unit	$3,211	$2,356
Direct Labor cost per unit	$411.11	$363.36
Direct Materials cost per unit	$294.76	$323.23
Other Manufacturing Costs
Variable Overhead per unit	$210.05	$291.67
Monthly Mfg Overhead Costs	$199,987	$192,340
Selling, General & Admin Expenses
Variable SG&A per unit	$69.95	$80.61
Monthly SG&A Costs	$102,102	$95,432
For both proposed manufacturing options, compute the following:
	(Input Answers Below)
a. Total cost
b. Average unit cost
c. Total cost of goods sold
d. Cost of goods sold per unit
e. Total Revenue
f. Breakeven volume
g. Net Margin (%)
h. Unit gross profit
i. Gross margin (%)
j. Total Net Profit
You must show work and intermediate steps for credit, using excel functions or formulas is the simplest way.
	formula example:	487500
	function example:	$291,187