COSTFrancoGabriela.xls

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COST Cost Concepts Data Section Manufacturing and Sales Information Flags manufactured 15,000 Flags sold 12,000 Selling price per flag $15.95 Cost Information Poduct Period Direct Direct Mfg. Selling Gen/Adm. Cost Detail Amount Materials Labor Overhead Expenses Expenses Fabric and materials 19,400 19,400 Wages of sewers 60,000 60,000 Building rent 12,000 6,000 4,000 2,000 Advertising 2,100 2,100 Medical insurance of sewers 4,800 4,800 Packaging materials 2,000 2,000 Salary of manager 35,000 35,000 Utilities 3,200 2,600 400 200 Compensation of sales personnel 34,000 34,000 Sales supplies 700 700 Wages of inspector/packager 19,000 19,000 Sewing machine repairs 1,800 1,800 Depreciation: sewing machines 800 800 office equipment 300 300 store furnishings 1,100 1,100 Thread, glue, paint 1,500 1,500 Cost of roof repair 900 450 300 150 Total down (column B) 198,600 21,400 83,800 13,150 42,600 37,650 Total across (row 33) 198,600 Answer Section Unit Cost of Each Flag
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