1. If 26,000 units are produced and sold, the variable cost per unit produced and sold is $22.00.
2. If 35,500 units are produced and sold, the variable cost per unit produced and sold is $22.00.
3. If 26,000 units are produced and sold, the total variable costs for units produced and sold is $572,000 ($22.00 x 26,000).
4. If 35,500 units are produced and sold, the total variable costs for units produced and sold is $781,000 ($22.00 x 35,500).
5. If 26,000 units are produced and sold, the average fixed manufacturing cost per unit is $7.81 ($202,950/26,000).
6. If 35,500 units are produced and sold, the average fixed manufacturing cost per unit is $5.72 ($202,950/35,500).
7. If 26,000 units are produced and sold, the total fixed manufacturing cost is $202,950.
8. If 35,500 units are produced and sold, the total fixed manufacturing cost is $202,950.
Relevant production range = 26,000 to 35,500 units
Average production and sales units = 30,750 units
Direct materials $ 8.60
Direct labor $5.60
Variable manufacturing overhead $ 3.10 $17.30
Sales commissions $ 2.60
Variable administrative expense $ 2.10 $4.70
Total variable costs $22.00 $22.00
Per Unit Total
Fixed manufacturing overhead $ 6.60 $202,950 ($6.60 x 30,750)
Fixed selling expense $ 5.10 $156,825 ($5.10 x 30,750)
Fixed administrative expense $ 4.10 $126,075 ($4.10 x 30,750)
Total fixed costs for 30,750 units $485,850
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