54. Correct answer c. The cost of one laminated putter head is $52 calculated as follows.
Production = 8,200 – 300 + 100 = 8,000 forged units
Direct labor = 8,000 x .25 hrs. = 2,000 hours for forged units
= 2,000 x 1.0 hrs. = 2,000 hours for laminated units
Variable O/H/hr. = $25,000 ÷ 4,000 hrs. = $6.25/hr.
Fixed O/H/hr. = $15,000 ÷ 4,000 hrs. = $3.75/hr.
Laminated putter head cost: Steel $ 5.00
Copper 15.00
Direct labor 22.00
Variable overhead 6.25
Fixed overhead 3.75
Total cost $52.00
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