Final answer:
The profit earned on 46 units of 3-D printers is $33,300.
Step-by-step explanation:
To calculate the profit earned on 46 units of 3-D printers, we need to calculate the total cost and the total revenue. First, let's calculate the total cost.
Direct material cost per unit is $3,400, direct labor cost per unit is $2,600, and manufacturing overhead is applied at $20 per direct manufacturing labor hour.
The direct labor hours per unit can be calculated by dividing the direct manufacturing labor cost by the labor cost per hour: $2,600 / $16 = 162.5 hours.
The manufacturing overhead cost per unit can be calculated by multiplying the direct labor hours per unit by the overhead rate: 162.5 hours * $20 = $3,250.
The total cost per unit is the sum of the material cost, labor cost, and overhead cost per unit: $3,400 + $2,600 + $3,250 = $9,250.
Next, let's calculate the total revenue.
Each unit is sold for $9,500, so the total revenue for 46 units is 46 * $9,500 = $437,000.
Finally, to calculate the profit, we subtract the total cost from the total revenue: $437,000 - ($9,250 * 46) = $33,300.