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CALCULATOR PRINIER VERSION Exercise 18-6 (Part Level Submission) PCB Corporation manufactures a single product. Monthly produ
CALCULATOR PRINTER VERSION BACK Attempts: 1 of 3 used (61) Calculate variable costs per unit, variable cost per unit for util
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Answer #1

B-1)

Total Variable cost (excluding utilities and maintenance)
Direct material 9360
Direct Labor 22464
Indirect labor (varies with number of hours) 5616
Total variable cost 37440
Number of units 3744
Variable cost per unit 37440 /3744 =$ 10 per unit

ii)Total Variable cost for utilities = Total cost- Fixed portion

                          = 2621 - 374

                           = 2247

Unit variable cost for utilities = 2247 /3744 = $ .60 per unit

iii)

Total Variable cost for Maintenance cost = Total cost- Fixed portion

                          = 1373 - 250

                           = 1123

Unit variable cost for maintenance = 1123 /3744 = $ .30per unit

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