At the beginning of the year, Rangle Company expected to incur $64,000 of overhead costs in producing 6,400 units of product. The direct material cost is $30 per unit of product. Direct labor cost is $40 per unit. During January, 600 units were produced. The total cost of the units made in January was:

$48,000

Explanation:

The total cost of the units produced in the month is the sum of the direct and indirect cost. The indirect cost is also known as the overheads.

The direct cost is the sum of the direct labor and direct material cost.

Total direct cost = 600( $30 + $40)

= $42000

Indirect cost = 600/6400 * $64,000

= $6000

The total cost of the units made in January was

= $42000 + $6000

= $48,000

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(b) management: leadership