| Production volume |
|
1,090 |
units |
|
3,790 |
units |
| Direct materials |
$ |
31.80 |
per unit |
$ |
31.80 |
per unit |
| Direct labor |
$ |
41.10 |
per unit |
$ |
41.10 |
per unit |
| Manufacturing overhead |
$ |
64.00 |
per unit |
$ |
37.00 |
per unit
|
Baker Corporation has provided the following production and average cost data for two levels of monthly production volume. The company produces a single product.
| |
|
| Production volume |
|
1,090 |
units |
|
3,790 |
units |
| Direct materials |
$ |
31.80 |
per unit |
$ |
31.80 |
per unit |
| Direct labor |
$ |
41.10 |
per unit |
$ |
41.10 |
per unit |
| Manufacturing overhead |
$ |
64.00 |
per unit |
$ |
37.00 |
per unit
|