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Chap004 (dragged) 40 - PROBLEM 4-40(CONTINUED 2 Product...

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McGraw-Hill/Irwin ¤ 2005 The McGraw-Hill Companies, Inc. Managerial Accounting, 6/e 4-41 PROBLEM 4-40 (CONTINUED) 2. Product costs: Ceralam Sheets Non Sold after reflective Ceralam Relective Ceralam Total Rolling Housings Housings Costs Direct material: Ceralam sheets ................. $ 960,000 $ 400,000 $ 240,000 $1,600,000 Chemical dip ...................... 60,000 60,000 Conversion costs: Rolling ................................ 900,000 a 375,000 a 225,000 a 1,500,000 Molding .............................. 350,000 b 210,000 b 560,000 Punching ........................... 400,000 c 240,000 c 640,000 Dipping .............................. _______ ________ 225,000 d 225,000 Total cost .................................. $1,860,000 $1,525,000 $1,200,000 $4,585,000
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