133. Assume a company sells a given product for $33.28 per unit. How many units must the company sell to break-even if variable selling costs are $1.40 per unit, variable production costs are $23.56 per unit, and total fixed costs are $2,080,000?
134. Assume a company sells a given product for $83 per unit. Variable selling costs are $20.75 per unit and variable production costs are $49.80 per unit. If the company breaks even when selling 300,000 units, what are total fixed costs?
135. Assume a company sells a given product for $18 per unit. Variable selling costs are $0.70 per unit and variable production costs are $5.30 per unit. If the company breaks even when selling 4,000,000 units, what are total fixed costs?
136. Blackbird, Incorporated reports the following information regarding its production cost:
Units produced
|
39,000 units
|
Direct labor
|
$13 per unit
|
Direct materials
|
$17 per unit
|
Variable overhead
|
$7,800,000 in total
|
Fixed overhead
|
$9,750,000 in total
|
a. Compute production cost per unit under variable costing.
b. Compute production cost per unit under absorption costing.
137. Triton Industries reports the following information regarding its production cost:
Units produced
|
77,000 units
|
Direct labor
|
$27 per unit
|
Direct materials
|
$12 per unit
|
Variable overhead
|
$2,541,000 in total
|
Fixed overhead
|
$3,311,000 in total
|
a. Compute production cost per unit under variable costing.
b. Compute production cost per unit under absorption costing.