Special Order
Total cost data follow for Greenfield Manufacturing Company, whichhas a normal capacity per period of 20,000 units of product thatsell for $54 each. For the foreseeable future, regular sales volumeshould continue to equal normal capacity.
| Direct material | $268,800 | |||
| Direct labor | 202,000 | |||
| Variable manufacturing overhead | 154,000 | |||
| Fixed manufacturing overhead (Note 1) | 118,800 | |||
| Selling expense (Note 2) | 129,600 | |||
| Administrative expense (fixed) | 50,000 | |||
| $923,200 |
Notes:
1. Beyond normal capacity, fixed overhead costs increase $4,500 foreach 1,000 units or fraction thereof until a maximum capacity of24,000 units is reached.
2.
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