1.
Product Cost Period
(selling
admin) and
Vari-
Direct
Oppor-
Mfg.
able
tunity
Mate-
Over-
Cost
Cost Sunk
head
Labor
rials Direct
Cost Fixed
Name of the Cost
Staci's current salary, $3,800 per
month ... X X
Building rent, $500 per month... X X
Clay and glaze, $2 per pot ... X X
Wages of production workers, $8
per pot ... X X
Advertising, $600 per month ... X X
Sales commission, $4 per pot... X X
Rent of production equipment,
$300 per month ... X X
Legal and filing fees, $500 ... X X X
Rent of sales office, $250 per
month ... X X
Phone for taking orders, $40 per
Interest lost on savings account,
$1,200 per year... X X
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