What is the budgeted and standard costs per unit?

What is the budgeted selling price per unit?

What is the gross margin per unit?

What is the budgeted gross margin percentage?

What is the total expected cost per unit if all manufacturing and shipping overhead were allocated to planned production?

What was the actual cost per unit of production and shipping?

Exhibit 3 August 2010 Preliminary Report on the Results of Operations (Thousands of U.S. Dollars) Monthly Actual Variance Budget (200,000 units) (180,000 units) (20,000 units) Revenue (transfer from Shenzhen) $41,240 $37,476 $3,764 U Variable costs Materials Flash memory 5,400 5,249 151 F Application process 2,150 1,935 215 F Chips-phone 2,810 2,529 281 F Gyroscope 520 468 52 F 8 other chips 14,190 12,643 1,547 F Variable supplies and tools 12,507 11,305 1,202 E Subtotal 37,577 34,129 3,448F Labor Assembly and packaging 2,622 3,092 470 U Shipping 212 191 21 E Total variable costs 40,411 37,412 2,999 F Fixed Costs: Factory rent 400 400 Machine depreciation I 150 150 Utility fee and taxes 52 52 - Supervision 127 134 7 U Total fixed costs 729 736 7U Total costs 41,140 38,148 2,992 F Net income $ 100 $ (672) $ 772 UExhibit 1 Standard Variable Costs for iPhone 4 (U.S. Dollars) Bill of materials (per unit) Purchased chips: Flash memory (Samsung) $27.00 Application processor (Samsung) 10.75 Chip for phone calls (Infinion) 14.05 Gryoscope (STMicroelectronics) 2.60 8 other purchased chips 70.95 $125.35 Variable supplies and tools 62.54 187.89 Labor: Assembly and packaging (per unit) 13.11 Shipping (per unit) 1.06Exhibit 2 Budgeted Fixed Overhead per Month Factory rent $400,000 Machine depreciation 150,000 Utility fee and local taxes 52,000 Supervision 127,000 Monthly fixed costs $729,000