The relevant range of production for Hallergan Corporation is 11,000 to 14,000 units. When Hallergan Corporation produces and sells 12,500 units, its average costs per unit are as follows: Average Cost per Unit Direct materials $ 7.20 Direct labor $ 4.20 Variable manufacturing overhead $ 1.70 Fixed manufacturing overhead $ 5.20 Fixed selling expense $ 3.70 Fixed administrative expense $ 2.70 Sales commissions $ 1.20 Variable administrative expense $ 0.70 Required: 1. For financial accounting purposes, what is the total amount of product costs incurred to make 12,500 units

Total unitary product cost= $18.3

Explanation:

Giving the following information:

Direct materials $ 7.20

Direct labor $ 4.20

Variable manufacturing overhead $ 1.70

Fixed manufacturing overhead $ 5.20

The product cost is calculated using the direct material, direct labor, and manufacturing overhead:

Total overhead per unit= 1.7 + 5.2= $6.9

Direct material= $7.2

Direct labor= $4.2

Total unitary product cost= $18.3

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step 2: inventory facility equipment/assets

step 3: create preventive maintenance procedures

step 4: create preventive maintenance schedules

step 5: train your maintenanceteam

step 6: analyze – adjust - improve

or

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step 2 – pm procedure scheduling: efficient use of people and resources

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step 5 – pm program management plan

step 6 – communicate, communicate, communicate

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