00:02
We need to calculate the total direct manufacturing cost.
00:10
So this is the value like direct material cost per unit, which is $10 .00.
00:17
Plus direct labor cost per unit, which is 3 .50 $ multiply by number of units 50 ,000.
00:28
So here we got 13 .50 $ multiply by 50 ,000.
00:35
So we got the total direct manufacturing cost, which is 675 ,000 $.
00:43
Now at the b part we need to calculate the variable manufacturing total indirect manufacturing cost.
00:52
Total indirect manufacturing cost.
00:56
So here the formula is variable manufacturing overhead cost per unit, which is 1 .50 $ plus fixed manufacturing cost overhead per unit, which is 14 $ multiply by number of units that is 50 ,000.
01:13
So 15 .50 $ multiply by 50 ,000 then it will become 775 ,000 $.
01:25
Now for this c part, we need to calculate the total manufacturing cost.
01:32
Total manufacturing cost.
01:34
So it will be first of all the total manufacturing cost will be total direct manufacturing cost, which is 675 ,000 $ plus total indirect manufacturing cost 775 ,000 $.
01:50
So it will become 14 .50 $.
01:55
Now one more thing we need to calculate unit manufacturing cost in this part unit manufacturing cost total manufacturing cost 14 .50 $ divided by number of units, which is 50 ,000.
02:11
So here it is 29 $.
02:15
Now, let's move towards the next part of the question, which is d part.
02:21
So in d part we need to first calculate the total sales revenue...