Given the following information, compute the total number of units for the period: Direct labor hours 13,900 Direct labor cost $ 2.70 per hour Direct materials cost $ 75 per unit Total manufacturing cost $ 181,145 Fixed overhead cost $ 74,000 Variable overhead cost 50 % of total labor cost

678 units

Explanation:

To answer this we shall subtract the various cost components from the main figure.

The total cost is $181,145.

The total labor cost would be,

= Labor hours x rate

= 13,900 x 2.70 per hour

= $37,530

The variable cost is 50% of total labor so that would be,

= $37,350 x 0.5

= $18,765

The fixed overhead cost is given at $74,000

Subtracting these would be

= 181,145 - 37,530 - 18,765 - 74,000

= $50,850

This figure is the Direct materials cost. The last cost.

Now it says that Direct materials cost $75 per unit so we can get the no. of units by division.

= 50850/ 75

= 678 units.

The total number of units was 678.

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