Ch 12 12-28 Sol (1)

# Ch 12 12-28 Sol (1) - Problem1228(45minutes 1 unit(a...

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Problem 12-28  (45 minutes) 1. Marcy Tina Cari Lenny Sewing  Kit Direct labour cost per unit. \$      4.80     \$      3.00     \$      8.40     \$      6.00     \$      2.40     Direct labour-hours per  unit* (a). ..........................       0.40           0.25           0.70           0.50           0.20      Selling price. ..................... \$35.00 \$24.00 \$22.00 \$18.00 \$14.00 Variable costs: Direct materials. ............. 3.50 2.30 4.50 3.10 1.50 Direct labour. .................. 4.80 3.00 8.40 6.00 2.40 Variable overhead. .........       1.60           1.00         2.80           2.00             0.80     Total variable costs. ..........       9.90           6.30       15.70       11.10             4.70     Contribution margin (b). .... \$25.10 \$    17.70     \$      6.30     \$      6.90     \$        9.30     Contribution margin per  DLH (b) ÷ (a). ................. \$62.75

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Ch 12 12-28 Sol (1) - Problem1228(45minutes 1 unit(a...

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