54. CSO: 1A4a LOS: 1A4f
Krouse Company is in the process of developing its operating budget for the coming
year. Given below are selected data regarding the company’s two products, laminated
putter heads and forged putter heads, that are sold through specialty golf shops.
19
Putter Heads
Forged Laminated
Raw materials
Steel 2 pounds @ $5/lb. 1 pound @ $5/lb.
Copper None 1 pound @ $15/lb.
Direct labor 1/4 hour @ $20/hr. 1 hour @ $22/hr.
Expected sales (units) 8,200 2,000
Selling price per unit $30 $80
Ending inventory target (units) 100 60
Beginning inventory (units) 300 60
Beginning inventory (cost) $5,250 $3,120
Manufacturing overhead is applied to units produced on the basis of direct labor hours.
Variable manufacturing overhead is projected to be $25,000, and fixed manufacturing
overhead is expected to be $15,000.
The estimated cost to produce one unit of the laminated putter head is
a. $42.
b. $46.
c. $52.
d. $62.
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