Analyzing the budget data for these costs at 10,000 units, you arrive at the following per unit results.
|
Item |
Total Cost |
Per Unit |
|
Indirect Materials |
$250,000 |
$25 |
|
Indirect Labor |
260,000 |
26 |
|
Utilities |
190,000 |
19 |
|
|
$700,000 |
$70 |