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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

 
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