tiger furnishings produces two models of cabinets for home theater components the ba 691021
Tiger Furnishings produces two models of cabinets for home theater components, the Basic and the Dominator. Data on operations and costs for March follow:
|
|
Basic |
Dominator |
Total |
|
Units produced |
1,000 |
250 |
1,250 |
|
Machine hours |
4,000 |
2,000 |
6,000 |
|
Direct labor hours |
3,000 |
2,000 |
5,000 |
|
Direct materials costs |
$10,000 |
$ 3,750 |
$ 13,750 |
|
Direct labor costs |
64,500 |
35,500 |
100,000 |
|
Manufacturing overhead costs |
|
|
174,100 |
|
Total costs |
|
|
$287,850 |
Draw the cost flow diagram assuming that Tiger Furnishings uses direct labor costs to allocate overhead costs.