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Calculate cost per direct labor hours? Cost per unit of XL1 & Cost of Unit XL2?

Calculate cost per direct labor hours?

Cost per unit of XL1 & Cost of Unit XL2?


Based on Information Below

Direct Labor                     

Molding                                 

XL1: 0.5, HL2: 0.4

Smoothing

XL1: 0.3, XL: 0.2

 

Std Cost = 15

 

Personnel Dept

Factory 12 employees

Maintenance 3 employees

Molding 5 employees

Smoothing 4 employees

Variable Cost 1,000 per employee

Fixed Cost 15,000

Maintenance 3,000

Molding 6,000

Smoothing 6,000

 

Maintenance Dept     

Service Calls 100

Molding 60

Smoothing 40

Variable Cost 150 per service call

Fixed Cost 14,000

Molding 50%

Smoothing 50%

 

Molding Dept

Variable Cost 29,000

Fixed Cost 42,000

XL1    60%

XL2    40%

 

Smoothing Dept

Variable Cost 32,000

Fixed Cost 8,000

XL1 50%

XL2 50%


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