Calculate variable cost per unit excluding utilities and


Question -

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,420 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $342 and $228, respectively.

Production in Units

Production costs

3,420

Direct materials

$8,550

Direct labor

17,100

Utilities

2,052

Property taxes

1,140

Indirect labor

5,130

Supervisory salaries

2,052

Maintenance

1,254

Depreciation

2,736

Calculate variable cost per unit excluding utilities and maintenance, variable cost per unit for utilities and variable cost per unit for maintenance.

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Accounting Basics: Calculate variable cost per unit excluding utilities and
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