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) 27,200
• Depreciation (fixed) 22,700
• Other (fixed) 4,800
In September, Bell font expects to produce 100,000 door stoppers. Assuming no structural changes, what is Bell font's production cost per door stopper for September?
Note: Show all workings.