AB Mekan is a workshop that makes many different products shows the following budget for the coming year: (kkr):
Direct material 500
Direct labor 500
Overhead manufacturing 1 000
Total manufacturing cost 2 000
Administration and sales OH 500
Total cost 2 500
AB Mekan use the following drivers in their costing:
Indirect cost Drivers
Overhead manufacturing Direct labor
OH for admin and sales Total manufacturing cost
Assignment
In February they will have an order of 200 units of product A. For this product direct material is 50 kr per unit and direct labor is 60 kr per unit.
What is the unit cost for one product A?
