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PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,210 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $321 and $214, respectively.

Production in Units


3,210

Production Costs



Direct materials
$8,025
Direct labor
16,050
Utilities
1,926
Property taxes
1,070
Indirect labor
4,815
Supervisory salaries
1,926
Maintenance
1,177

Depreciation

Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. (Round answers to 2 decimal places e.g. 2.25.)


2,568

Accounting Basics, Accounting

  • Category:- Accounting Basics
  • Reference No.:- M9966414

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