The following department data are available: Total materials costs $172000 Equivalent units of production - materials 50000 Total conversion costs $105000 Equivalent units of production - conversion costs 30000 What is the total manufacturing cost per unit

6.94

Explanation:

The total cost of materials is $172,000

The equivalent unit of production materials is 50,000

The total conversion costs are $105,000

The equivalent unit of production is 30,000

Therefore the total manufacturingg costs per unit can be calculated as follows

172,000/50,000

= 3.44

105,000/30,000

= 3.5

3.44+3.5

= 6.94

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

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