B C D Direct materials $ 13.00 $ 8.90 $ 9.70 $ 9.30 Direct labor 18.10 26.10 32.30 39.10 Variable manufacturing overhead $ 3.00 $ 1.40 $ 1.30 $ 1.90 Fixed manufacturing overhead 25.20 33.50 25.30 35.90 Unit product cost 59.30 69.90 68.60 86.20 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 2.50 3.00 3.00 2.10 Selling price per unit $ 74.80 $ 92.20 $ 86.10 $ 102.90 Variable selling cost per unit $ 0.90 $ 0.10 $ 2.00 $ 0.30 Monthly demand in units 2,700 2,700 1,700 1,900

B C D Direct materials $ 13.00 $ 8.90 $ 9.70 $ 9.30 Direct labor 18.10 26.10 32.30 39.10 Variable manufacturing overhead $ 3.00 $ 1.40 $ 1.30 $ 1.90 Fixed manufacturing overhead 25.20 33.50 25.30 35.90 Unit product cost 59.30 69.90 68.60 86.20 Additional data concerning these products are listed below. Products A B C D Grinding minutes per unit 2.50 3.00 3.00 2.10 Selling price per unit $ 74.80 $ 92.20 $ 86.10 $ 102.90 Variable selling cost per unit $ 0.90 $ 0.10 $ 2.00 $ 0.30 Monthly demand in units 2,700 2,700 1,700 1,900

Principles of Accounting Volume 2

19th Edition

ISBN:9781947172609

Author:OpenStax

Publisher:OpenStax

Chapter5: Process Costing

Section: Chapter Questions

Problem 1PB: The following product costs are available for Stellis Company on the production of erasers: direct...

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	Products
A	B	C	D
Direct materials	$ 13.00	$ 8.90	$ 9.70	$ 9.30
Direct labor	18.10	26.10	32.30	39.10
Variable manufacturing overhead	$ 3.00	$ 1.40	$ 1.30	$ 1.90
Fixed manufacturing overhead	25.20	33.50	25.30	35.90
Unit product cost	59.30	69.90	68.60	86.20

	Products
A	B	C	D
Grinding minutes per unit	2.50	3.00	3.00	2.10
Selling price per unit	$ 74.80	$ 92.20	$ 86.10	$ 102.90
Variable selling cost per unit	$ 0.90	$ 0.10	$ 2.00	$ 0.30
Monthly demand in units	2,700	2,700	1,700	1,900

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