Question

A company produces to products. All the details regarding the products are given below Fill in the Blanks Sales - Variable Cost=Contribution Unit Contribution Fixed Cost = Profit/Unit Particulars A B Sales Unit 100 250 375 SD Direct Material Direct Labor 43 = 12 54 100 | 25 45 12.5 Direct Overhead Contribution 25

Answer 1

Sales - Variable Cost = Contribution

Sales - Direct Material - Direct Labor - Direct Overhead = Contribution

For Product A Direct Labor will be:

Sales - Direct Material - Direct Labor - Direct Overhead = Contribution

100 - 43 - Direct Labor - 12 = 25

Direct Labor = 100 - 43 - 12 - 25 = 20

For Product B Direct Labor will be:

Sales - Direct Material - Direct Labor - Direct Overhead = Contribution

250 - 25 - 54 - 54 = Contribution

Contribution = 117

For Product C Direct Labor will be:

Sales - Direct Material - Direct Labor - Direct Overhead = Contribution

375 - Direct Material - 100 - 25 = 37

Direct Material = 375 - 100 - 25 - 37 = 213

For Product D Direct Labor will be:

Sales - Direct Material - Direct Labor - Direct Overhead = Contribution

450 - 43 - 45 - 12.50 = Contribution

Contribution = 349.50

Particulars	A	B	C	D
Sales/Unit	100	250	375	450
Direct Material	43	25	213	43
Direct Labor	20	54	100	45
Direct Overhead	12	54	25	12.5
Contribution	25	117	37	349.5