PCB Corporation manufactures a single product. Monthly production costs incurred in the manufacturing process are shown below for the production of 3,840 units. The utilities and maintenance costs are mixed costs. The fixed portions of these costs are $384 and $256, respectively.
Production in Units3,840
Production Costs
Direct materials $9,600
Direct labor 19,200
Utilities 2,304
Property taxes 1,280
Indirect labor 5,760
Supervisory salaries 2,304
Maintenance 1,408
Depreciation 3,072
Calculate variable costs per unit, variable cost per unit for utilities and variable cost per unit for maintenance. Exclude mixed costs in the calculation for variable cost per unit.
Answers: 2
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