Respuesta :
Answer:
Inventory cost per unit of Big would be $21.
Explanation:
According to generally accepted accounting principles, inventory cost per unit of products is the total manufacturing cost of that product divided by the unit of that product produced. The total manufacturing cost are cost that are directly related to the production of the product. Therefore, selling and distribution expenses are not part of the total manufacturing cost.
Based on the above, the inventory cost per unit of Big can be calculated as follows:
Total direct material cost = 12,000 × $3 = $36,000
Total direct labor cost = 12,000 × $10 = $120,000
Total variable manufacturing overhead = 12,000 × $6 = $72,000
Total variable manufacturing cost = 36,000 + 120,000 + 72,000 = $228,000
Fixed manufacturing overhead = $24,000
Total manufacturing cost = $228,000 + $24,000 = $252,000
Inventory cost per unit = $252,000 ÷ 12,000 = 21 per unit.
Therefore, of inventory cost per unit of Big would be $21.
Answer:
$21.00 per unit
Explanation:
Direct material cost 3
Direct labour cost 10
Variable
manufacturing 6
overhead
Fixed manufacturing
overhead
(24000/12000) 2
Inventory cost per unit
3 + 10 + 6 + 2 = $21.00 per unit
