Direct Labor
Question
Kevin’s Company produces door stoppers. August production costs are below In September, Kevin expects to
produce 100,000 door stoppers. Assuming no structural changes,
what is Kevin’s production cost per door stopper for September?
Door Stoppers produced 77,000
Direct material (Variable) 20,000
Direct Labor (variable) 40,000
Supplies (variable) 20,000
Supervision (fixed) 27,900
Depreciation (Fixed) 21,400
Other (Fixed) 4,200