Total 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter #units $65.00 $65.00 $65.00 $65.00 price/unit Sales $$ DM/unit $8.00 $8.00 $8.00 $8.00 DM $$ DLH/unit 2.5 2.5 2.5 2.5 total DLH rate/DLH $11.00 $11.00 $11.00 $11.00 DL SS OH/DLH I l l l l III l II $8.00 $8.00 $8.00 $8.00 OH $S Mfg Cost (55) lo Ill Gross Margin 117 [||1 var SG&A/unit $1.00 $1.00 $1.00 $1.00 var SG&ASS fix SG&A $75,000 $ 75,000 $ 75,000 $ 75,000 total SG&A op Income total sales units - 100,000; Q1 - 18%, Q2 = 17%,Q3 - 26%, Q4 39% remember the three elements of manufacturing cost assume no beginning or ending inventory