Calculate cost per unit accounting
[DOCX File]8.2 Calculate Cost of a Service-Job with Single Cost Pool ...
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Aug 12, 2010 · (Points: 4) contribution margin per unit fixed cost per unit total costs per unit all of the above . 46. Break-even analysis assumes over the relevant range that _____. (Points: 4) total variable costs are linear fixed costs per unit are constant total variable costs are nonlinear total revenue is nonlinear . 47.
[DOC File]CHAPTER 13: INTRODUCTION TO PRODUCT COSTING
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Product X Product Y Standard Hours per unit 0.70 hours 1.20 hours Standard Material cost per unit $10.70 $16.70 The Standard labor rate is $16.00 per hour. Calculate the applied (allocated) Overhead Rate …
[DOC File]COST ACCOUNTING TEAM PROJECT
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Variable cost per unit = 0.7 x 20 = $14 per unit . Contribution margin per unit = $20 - $14 = $6 per unit. Thus, CM ratio = $6 / $20 = 0.30 or 30%. Units to earn a target profit of $120,000. Units x Selling price per unit = Fixed cost + units x variable cost/unit + target profit. units x 20 = $54,000 + units x 14+120,000. units x 6 = 174,000
Cost Per Unit (Definition, Examples) | How to Calculate?
If a processing department has no beginning or ending work in process, the calculation of cost per unit is simple: Direct materials + Direct Labor + Factory Overhead Total units started and completed during the period
[DOC File]Fraser Electronics manufactures and sells a cordless telephone
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Its purpose is to assign costs to a cost object, or view of cost that is useful to management. A cost object may be a unit or product or service, a department, a customer, or any other view of cost that is relevant to management decision making. Allocation is the “engine” of activity based cost accounting.
[DOC File]Activity – Based Costing
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6. Wheeler Inc. sold 125,000 units of product during the year. Variable cost per unit was $5, standard fixed manufacturing cost per unit was $8, and selling and administrative costs were $425,000. All costs were incurred as budgeted. Income was $175,000 after a favorable volume variance of $100,000. There were no changes in inventory during the ...
[DOC File]EXAMPLE: ACCOUNTING IN A JOB ORDER COSTING SYSTEM
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1. Calculate the cost per unit for each product using direct labor hours to assign overhead. 2. Calculate (a) the overhead cost per unit for each product and (b) total cost per unit, using activity based costing to assign overhead. Solution: 1. Direct labor hour for each unit of the 8 speed blender = $6/12 =0.5
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