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.
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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
|