A local barbershop cuts the hair of 1400 customers per


Question - Process Costing, Service Organization

A local barbershop cuts the hair of 1,400 customers per month. The clients are men, and the barbers offer no special styling. During the month of May, 1,400 customers were serviced. The cost of haircuts includes the following:

Direct labor $10,600

Direct materials 1,200

Overhead 2,200

Total $14,000

Required: Calculate the cost per haircut.

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Accounting Basics: A local barbershop cuts the hair of 1400 customers per
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