3. Per Unit Total
Direct materials... $8.00 (Same) $400,000 ** (Changed)
Rent, factory building ... $2.40 * (Changed) $120,000 (Same)
* $120,000 ÷ 50,000 units = $2.40 per unit.
** $8 per unit × 50,000 units = $400,000.
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH02 COST TERMS CONCEPT AND CLASSIFICATIONS