PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are

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Description

PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,870 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $387 and $258, respectively.
Production in Units 3,870
Production Costs
Direct materials $9,675
Direct labor 19,350
Utilities 2,322
Property taxes 1,290
Indirect labor 5,805
Supervisory salaries 2,322
Maintenance 1,419
Depreciation 3,096

Your answer is correct.


 Identify the above costs as variable, fixed, or mixed.
Cost
Direct materials  
 Direct labor

Utilities

 Property taxes

Indirect 

\labor

Supervisory salaries

 Maintenance
Depreciation

 Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit. (Round answers to 2 decimal places e.g. 2.25.)

Variable cost per unit (Exclude variable cost for utilities and maintenance) $

Variable cost per unit for utilities $

Variable cost per unit for maintenance $

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