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W Chapter 1 Saved 6. Kubin Companys relevant range of production is 11,000 to 14,000 units. When it produces and sells 12,50
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1. Product costs to make 12,500 units = (Direct materials + Direct labor + Variable manufacturing overhead + Fixed manufacturing overhead) * 12,500 units = ($7.2 + $4.2 + $1.7 + $5.2) * 12,500 = $18.3 * 12,500 = $228,750

2. Period costs to sell 12,500 units = (Fixed Selling Expense + Fixed Administrative expense + Sales Commissions + Variable administrative expense) * 12,500 units = ($3.7 + $2.7 + $1.2 + $0.7) * 12,500 = $8.3 * 12,500 = $103,750

3. Product costs to make 14000 units = (Direct materials + Direct labor + Variable manufacturing overhead + Fixed manufacturing overhead) * 14,000 units = ($7.2 + $4.2 + $1.7 + $5.2) * 14,000 = $18.3 * 14,000 = $256,200

4. Period costs to sell 11,000 units = (Fixed Selling Expense + Fixed Administrative expense + Sales Commissions + Variable administrative expense) * 11,000 units = ($3.7 + $2.7 + $1.2 + $0.7) * 11,000 = $8.3 * 11,000 = $91,300

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