1
حسابداری و مالی::
هزینه اجاره کارخانه
Sandpaper $ 2,000 Materials-handling costs 70,000 Lubricants and coolants 5,000 Miscellaneous indirect manufacturing labor 40,000 Direct manufacturing labor 300,000 Direct materials inventory, Jan. 1, 2014 40,000 Direct materials inventory, Dec. 31, 2014 50,000 Finished goods inventory, Jan. 1, 2014 100,000 Finished goods inventory, Dec. 31, 2014 150,000 Work-in-process inventory, Jan. 1, 2014 10,000 Work-in-process inventory, Dec. 31, 2014 14,000 Plant-leasing costs 54,000 Depreciation-plant equipment 36,000 Property taxes on plant equipment 4,000 Fire insurance on plant equipment 3,000 Direct materials purchased 460,000 Revenues 1,360,000 Marketing promotions 60,000 Marketing salaries 100,000 Distribution costs 70,000 Customer-service costs 100,000
Suppose that both the direct material costs and the plant-leasing costs are for the production of 900,000 units.
What is the plant-leasing cost per unit?
Assume that the plant-leasing cost is a fixed cost.
Repeat the computation in requirement 2 for direct materials and plant-leasing costs.
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