West Co’s manufacturing costs for the period just ended were…

West Co’s manufacturing costs for the period just ended were as follows:                   Direct materials and direct labor                            $700,000                   Other variable manufacturing costs                       100,000                   Depreciation of factory building and                         manufacturing equipment                                   80,000                   Other fixed manufacturing overhead                        18,000                     What amount should be considered product cost for external reporting purposes?

Clay Co. has considerable excess manufacturing capacity. A s…

Clay Co. has considerable excess manufacturing capacity. A special job order’s cost sheet includes the following applied manufacturing overhead costs:                     Fixed costs            $21,000                   Variable costs         33,000                     The fixed costs include a normal $3,700 allocation for in-house design costs, although no in-house design will be done. Instead, the job will require the use of external designers costing $7,750.                     What is the total amount to be included in the calculation to determine the minimum acceptable price for the job?

In 2016, Teller Company sold 3,000 units at $600 each. Varia…

In 2016, Teller Company sold 3,000 units at $600 each. Variable expenses were $420 per unit, and fixed expenses were $270,000. The same selling price, variable expenses, and fixed expenses are expected for 2017. What is Teller’s break-even point in units for 2017?