required 1

Direct Material Cost per Unit 7

Direct Labor Cost Per Unit 4
Direct Manufacturing Cost Per Unit 11
Number of Units Produced and Sold 20000
Total Direct Manufacturing Cost 220000
Variable Manufacturing overhead per unit 1.5
Fixed Manufacturing overhead per unit 5
indircect manufacturing cost per unit 6.5
Number of Units Produced and Sold 20000
total indirect manufacturing cost 130000

required 2
Direct Material Cost per Unit 7
Direct Labor Cost Per Unit 4
Variable Manufacturing overhead per unit 1.5
Fixed Manufacturing overhead per unit 5
Total Direct Manufacturing Cost 17.5
Number of Units Produced and Sold 20000
Total Direct Cost 350000
Total Indirect Cost 0

required 3
Sales Commisions per unit 1
Number of Units Sold 20000
Total Sales Commision 20000
Fixed portion of sales representatives' compensaiton 40000
Total Dircet selling Expense 60000
The total indirect selling expesne 50000

Direct Material Cost per Unit 7

Direct Labor Cost Per Unit 4
Variable Manufacturing overhead per unit 1.5
Fixed Manufacturing overhead per unit 5
Total Direct Manufacturing Cost 17.5
Total number of units 20000
Total product Cost 350000

Fixed Selling Expesne 3.5

Fixed Administrative Expense 2.5
Sales Commision 1
Variable Administrative Expense 0.5
Total Dircet selling Expense 7.5
Total Units sold 20000
Total period Cost 150000

Direct Material Cost per Unit 7

Direct Labor Cost Per Unit 4
Variable Manufacturing overhead per unit 1.5
Fixed Manufacturing overhead per unit 5
Total Direct Manufacturing Cost 17.5
Total number of units 22000
Total product cost Cost 385000

Fixed Selling Expesne 3.5

Fixed Administrative Expense 2.5
Sales Commision 1
Variable Administrative Expense 0.5
Total Dircet selling Expense 7.5
Total Units sold 18000
Total period Cost 135000

Raw Materials 32000

work in process 60000
finished goods 162000
COGS 378000
Selling expense 8000

Sales 150000
COGS 90000
Gross Margin 60000
Selling and Administrative Expenses:
Administrative Expense 22000
Selling Expense 30000

52000
Net Operating Income 8000

Sales 150000
Variable Expenses:
Administrative expenses 2000
COGS 90000
Selling Expenses 10000

102000
Contribution Margin 48000
Fixed Expenses:
Administrative Expenses 20000
Selling Expenses 20000

40000
Net Operating income 8000

Contribution margin (Contribution margin/total units sold) 240