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X Company wants to estimate total costs (overhead plus administrative) in March, when production is expected to be 1,500 unit

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TOTAL OVERHEAD COST = $69000

TOTAL FIXED OVERHEAD COST = $31740

THUS , TOTAL VARIABLE OVERHEAD COST = $69000- $31740 = $37260

TOTAL ADMIN COST = $33000

TOTAL VARIABLE ADMIN COST = $8250

THUS, TOTAL FIXED ADMIN COST = $33000- $8250 = $24750

TOTAL OVERHEAD COST PER UNIT -

VARIABLE O/H COST = $37260/ 1000 * 1500 = $55890

FIXED O/H COST = $31740

THUS, $55890+ $31740 =$87360

THUS COST PER UNIT = $87360/1500 = $58.24

TOTAL ADMIN COST PER UNIT -

VARIABLE ADMIN COST = $8250

FIXED ADMIN COST = $24750/1000*1500 = $37125

THUS, $8250+ $37125 = $45375

THUS COST PER UNIT = $45375/1500 = $30.25

THUS, TOTAL COST PER UNIT = $58.24+ $30.25 = $88.49

THUS ADMIN COST PER UNIT =

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