Golden Manufacturers has performed extensive studies on its costs and production and estimates the following annual costs based on 150,000 units (produced and sold).
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Total Annual Costs (150,000 units)
|
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Direct material
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$300,000
|
|
Direct labor
|
270,000
|
|
Manufacturing overhead
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225,000
|
|
Selling, general, and administrative
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150,000
|
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Total
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$945,000
|