100,000 DLHs
b. The margins for the windows ordered by the two customers are computed as follows under the
traditional costing system:
Kuszik Builders Western Homes
Sales... $12,500 $68,000
Costs:
Direct materials... $4,200 $18,500
Direct labor... 5,400 36,000
Manufacturing overhead (@ $7.80 per DLH).... 2,340 11,940 15,600 70,100
Margin ... $ 560 ($ 2,100)
Case 8-33 (continued)
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