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Hi, I am having trouble determining how to calculate the average cost per unit? Any help is greatly appreciated.

Kubin Company's relevant range of production is $16,000 to 24,500. When it produces 20,250units, it's average cost s per unit are as follows (see attached).
1) For Financial Accounting purposes, what is the total amount of product costs incurred to make 24,500 units?
2) what is the total amount of period costs incurred to sell 16,000 units?
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Hi, I am having trouble determining how to calculate the average cost per unit? Any-example-1
User Muhfred
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1 Answer

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Answer:
The total amount of product costs incurred to make 24,500 units is $208,250.

The total amount of period costs incurred to sell 16,000 units is $81,750.

Explanation:

To determine the total amount of product costs incurred to make 24,500 units, we need to multiply the average cost per unit by the number of units produced. Since the average cost per unit is $8.50, the total product costs incurred to make 24,500 units would be:

$8.50 x 24,500 = $208,250

To determine the total amount of period costs incurred to sell 16,000 units, we need to use the information provided for the relevant range of production. The relevant range of production is $16,000 to 24,500. The period costs are fixed costs that do not change with the level of production. Since the period costs are not dependent on the level of production, the total amount of period costs incurred to sell 16,000 units would be the same as selling 24,500 units. To find the total period costs, we need to subtract the product costs from the total costs.

Total Costs = $290,000 (from the attached sheet)

Product costs = $208,250 (calculated above)

Period costs = Total Costs - Product costs = $290,000 - $208,250 = $81,750

The total amount of period costs incurred to sell 16,000 units is $81,750.

User Yohei Onishi
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