Solution :
Working | Amount | |
Direct Material | 10,000 * $ 5.60 | $ 56,000 |
Direct Labor | 10,000 * $ 3.10 | $ 31,000 |
Variable Manufacturing OH | 10,000 * 1.40 | $ 14,000 |
Fixed Manufacturing OH | 10,000 * 4 (i.e. $ 40,000 fixed) | $ 40,000 |
Total Product Cost | $ 141,000 |
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