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1. Daffy Tunes manufactures a toy rabbit with moving parts and a built-in voice box. Projected sales in. units for the next 5
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Jan Feb Mar
Opening Inventory 0 24000
Sales (in Units) 30000 36000 33000
Production 54000 (36000*1.5) 16500 (33000*0.5)
Closing Inventory 24000 4500
Particulars per unit $ Cost of Production for 16500 units
Basic Material 3.5
Voice Box 1
Labour 2
Variable OH 0.5
Total Variable Cost 7 115500
Fixed Cost 12000
Total Cost of Production Feb 127500
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