Question
The Foundational 15
1. Direct
materials
Direct
Labor
Variable
manufacturing overhead Amount
per Unit
Variable
manufacturing cost per unit Direct
Materials $
6.00
Direct
labor $
3.50
Variable
manufacturing cost per unit Variable
manufacturing overhead
$ 1.50
Number
of units produced Fixed
manufacturing overhead $ 4.00
Total
variable manufacturing cost Fixed
selling expense $
3.00
Fixed
manufacturing overhead per unit Fixed
administrative expense $
2.00
Number
of units produced Sales
commissions $
1.00
Total
fixed manufacturing cost Variable
administrative expense
$ 0.50
Total
product (manufacturing) cost
2. Sales
commission
Variable
administrative expense
Variable
selling and administrative per unit
Varible
selling and admin. Per unit
Number
of units sold
Total
variable selling and admin. Expense
Fixed
selling and administrative expense per
unit
($X fixed selling + $X fixed admin)
Number
of units sold
Total
fixed selling and administrative
expense
Total
period (nonmanufacturing) cost
3. Direct
materials
Direct
labor
Variable
manufacturing overhead
Sales
commissions
Variable
administrative expense
Variable
cost per unit sold
4. Direct
materials
Direct
Labor
Variable
manufacturing overhead
Sales
commissions
Variable
administrative expense
Variable
cost per unit sold
5. Variable
cost per unit sold
Number
of units sold
Total
variable costs
6. Variable
cost per unit sold
Number
of units sold
Total
variable costs
7. Total
fixed manufacturing cost
Number
of units produced
Average
fixed manufacturing cost
per
unit produced
8. Total
fixed manufacturing cost
Number
of units produced
Average
fixed manufacturing cost
per
unit produced
9. Total
fixed manufacturing cost
10. Total
fixed manufacturing cost
11. Variable
overhead per unit
Number
of units produced
Total
variable overhead cost
Total
fixed overhead
Total
manufacturing overhead cost
Total
manufacturing overhead cost
Number
of units produced
Manufacturing
overhead per unit
12. Variable
overhead per unit
Number
of units produced
Total
variable overhead cost
Total
fixed overhead
Total
manufacturing overhead cost
Total
manufacturing overhead cost
Number
of units produced
Manufacturing
overhead per unit
13. Selling
price per unit
Variable
cost per unit sold
Contribution
margin per unit
14. Direct
materials per unit
Direct
labor per unit
Direct
manufacturing cost per unit
Number
of units produced
Total
direct manufacturing cost
Variable
overhead per unit
Number
of units produced
Total
variable overhead cost
Total
fixed overhead
Total
indirect manufacturing cost
15. Direct
materials per unit
Direct
labor per unit
Variable
manufacturing overhead per unit
Incremential
manufacturing cost per unit
Amount per Unit
Direct Materials
$ 6.00
Direct labor
$ 3.50
Variable manufacturing
overhead
$ 1.50
Fixed manufacturing
overhead
$ 4.00
Fixed selling expense
$ 3.00
Fixed administrative
expense
$ 2.00
Sales commissions
$ 1.00
Variable administrative
expense
$ 0.50