value 1000 points Urban Auto Glass specializes in the repair

value: 10.00 points Urban Auto Glass specializes in the repair and replacement of windshields for passenger vehicles. Variable and fixed costs related to installation activities for the most recent month (July) are listed below Item Number of windshields installed 1,700 Variable expenses S 343,400 49,300 13,600 Direct materials Direct labour (1 hour per installation) Indirect materials Fixed expenses: Installation supervisor\'s wages Installation scheduler\'s wages Warehouse expenses S 6,800 5,100 8,500 Required 1. Calculate the per unit amounts for each of the variable expense and fixed expense items in July Item Per Unit Variable expenses Direct materials Direct labour (1 hour per installation) Indirect materials Fixed expenses Installation supervisor\'s wages Installation scheduler\'s wages Warehouse expenses

Solution

1 Per unit Variable expenses: Direct materials 202 =343400/1700 Direct labour 29 =49300/1700 Indirect materials 8 =13600/1700 Fixed expenses: Installation supervisor\'s wages 4 =6800/1700 Installation scheduler\'s wages 3 =5100/1700 Warehouse expenses 5 =8500/1700 2 Total cost Per unit Variable expenses: Direct materials 383800 202 Direct labour 55100 29 Indirect materials 15200 8 Fixed expenses: Installation supervisor\'s wages 6800 3.58 Installation scheduler\'s wages 5100 2.68 Warehouse expenses 8500 4.47