In september bellfont expects to produce 100000 door

Question

Problem - Bellfont Company produces door stoppers. August production costs are below:

Door Stoppers produced                    75,000

Direct material (variable)                   $20,000

Direct labor (variable)                        40,000

Supplies (variable)                             20,000

Supervision (fixed)                             29,400

Depreciation (fixed)                            24,700

Other (fixed)                                      3,700

In September, Bellfont expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bellfont's production cost per door stopper for September?