EXERCISE 5-12 (30 MINUTES)

6,000 Units 9,000 Units

Direct materials cost @ $6 per unit.... $ 36,000 $ 54,000 Direct labor cost @ $10 per unit... 60,000 90,000 Manufacturing overhead cost* ... 78,000 102,000 Total manufacturing costs... 174,000 246,000 Add: Work in process, beginning ... 9,000 32,000