Homework Answers
Answer) 12.91
| Particulars | Cost (Per Baseball bat) |
| Direct material | 8.50 |
| Direct labour | 3.00 |
| Cutting | 0.47 |
| Finishing | 0.93 |
| Total manufacturing cost for one baseball bat | 12.91 |
| Cutting Cost Per Baseball Bat | |
| 1/3 direct labour used for baseball bat | |
| so, total cutting cost incurred for baseball bat 8500/3 | 2833.33 |
| Cutting Cost Per Baseball Bat(2833.33/6000) | 0.47 |
| Finishing Cost Per Baseball Bat | |
| 40% of total batches used for baseball bat | |
| so, total finishing cost incurred for baseball bat (14000*40%) | 5600.00 |
| Cutting Cost Per Baseball Bat(5600/6000) | 0.93 |
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