Information for the Welch Company for the current year:

Raw material beginning Inv 5000 units
Raw material ending Inv 1000 units

Raw material purchased 25000 units
Cost for all raw material per unit $3.00

Estimated DL hrs for current year 10000
Actual DL hrs for current year 11000
Actual cost per labor during year $15

Est current year mf overhead $230,000

Act cost for current year:
Factory depr $50,000
Advertising $10,000
Factory rent $40,000
General off salaries $60,000
General off depr $20,000
Factory super salaries $80,000
Factory utilities $50,000
Gen office utilities $75,000

Beg WIP Inv $20,000
End WIP Inv $10,000

Beg finished goods inv $100,000
End finished goods inv $60,000

Units sold during current year 1000
Sales price per unit $1,000

Cost driver Direct labor hours