EXERCISE 5-12 (30 MINUTES)

5,000 units × A$12 per unit.. 60,000 Fixed cost element ... A$18,000 A$30,000 Problem 5-13 (continued) The cost formulas are: Shipping expense: A$18,000 per month plus A$4 per unit or Y = A$18,000 + A$4 X. Salaries and Comm. expense: A$30,000 per month plus A$12 per unit or Y = A$30,000 + A$12 X.