Sweatshirts, Inc.Makes two types of sweatshirts: plain and deluxe.Both types of sweatshirts go through two operations: cutting and sewing.The deluxe sweatshirts go through a third operation that prints emblems and words on them.The deluxe sweatshirts also have more expensive material used on them.After manufacture, sweatshirts are warehoused for sale to department stores.

The following data is available for a one month period:

Deluxe

Plain

Quantity produced

10,000

12,000

Direct materials

$50,000

$48,000

Conversion Costs:

Cutting$22,000

$10,000

$12,000

Sewing$22,000

$10,000

$12,000

Printing$ 5,000

$5,000

$0

Total$ 49,000

$75,000

$72,000

How much does a Plain sweatshirt cost to manufacture?